The tariff classification of a woman’s tank top and tops from Macau.

NY J89796 November 19, 2003 CLA-2-61:RR:NC:WA:361 NY J89796 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010; 6114.30.1020 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10118 RE: The tariff classification of a woman’s tank top and tops from Macau. Dear Ms. Iacobello: In your letter dated October 16, 2003, you requested a classification ruling for a woman’s knit tank top and tops. The submitted samples are described as follows: Style #7137 - a woman’s tank top constructed from 95% cotton, and 5% spandex rib knit fabric. The garment extends below the waist and features a modified U-shaped neckline, a “shelf bra” liner, shoulder straps measuring approximately ¼"in width, and a hemmed bottom. Style #7138 - a woman’s top constructed from 94% cotton, and 6% spandex knit fabric. The garment extends below the waist and features a modified V-shaped neckline in front, shoulder straps measuring approximately ½” in width, a “shelf bra” liner, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. Style #7140 - a woman’s top constructed from 88% polyester, and 12% spandex knit fabric. The garment extends below the waist and features a modified U-shaped neckline in front, a narrow T-back, spaghetti straps, a “shelf bra” liner, and a hemmed bottom. Because of the exaggerated T design, more than half of the back is exposed when the garment is worn. We are returning your samples as you requested. The applicable subheading for the tank top, Style 7137, 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 7137, falls within the textile category designation 339. Based upon international textile trade agreements, category 339 from Macau is subject to visa requirements and quota restraints. The applicable subheading for the top, Style 7138 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted:Of cotton, tops, women’s or girls’. The duty rate will be 10.9 % ad valorem. Style 7138 falls within textile category designation 339. Based upon international textile trade agreements this category, from Macau is subject to quota restraints and visa requirements. The applicable subheading for Style 7140, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women’s or girls’. The rate of duty will be 28.4% ad valorem. Style 7140 falls within textile category designation 639. Based upon international textile trade agreements this category, from Macau is presently 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division