The tariff classification of a woman’s tank top, from Taiwan.

NY J88917 October 28, 2003 CLA-2-61:RR:NC:WA:361 NY J88917 CATEGORY: Classification Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s tank top, from Taiwan. Dear Ms. Disher: In your letter dated September 26, 2003, on behalf of your client Champion Jogbra, you requested a tariff classification ruling. The submitted sample, Style #CE3046, is a woman’s tank top constructed from 92% polyester, 8% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in the front and back, spaghetti straps, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for Style CE3046 be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32.2% ad valorem. Style C#3046 falls within textile category designation 639. Based upon international textile trade agreements this category from Taiwan is subject to quota restraints and visa requirements. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division