The tariff classification of a woman’s knit tank top from India.

NY J88738 October 15, 2003 CLA-2-61:RR:NC:WA:361 NY J88738 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Susan Bristol Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a woman’s knit tank top from India. Dear Ms. Bristol: In your letter dated September 11, 2003, on behalf of your client Susan Bristol, Inc., you requested a classification ruling for a woman’s knit tank top. The submitted sample, Style #1412090, is a woman’s tank top constructed from 100% cotton rib knit fabric. The garment extends to the waist and features a modified U-shaped neckline in front, shoulder straps measuring approximately 1½" in width, and a hemmed bottom. The tank top also has beads and embroidery around the front of the neckline. Although you have suggested that the garment be classified as a top in heading 6114, it is more specifically classified in heading 6109 as a Tank Top, based on the terms of the heading. We are returning your sample as you requested. The applicable subheading for the tank top, Style 1412090 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops, women’s. The rate of duty will be 17% ad valorem. The tank top, Style 1412090, falls within the textile category designation 339. Based upon international textile trade agreements, category 339 from India is subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division