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

NY J89803 November 18, 2003 CLA-2-61:RR:NC:WA:361 NY J89803 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010 Mr. Peter Weinrauch Import Commodity Group, Ltd. 131 East Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of a woman’s knit top and tank top from China. Dear Mr. Weinrauch: In your letter dated August 17, 2003, you requested a classification ruling for a woman’s knit top and tank top. The submitted samples are described as follows: Style #TP17 - a woman’s racer back tank top constructed from 95% cotton, and 5% spandex knit fabric. The garment extends below the waist and features a U-shaped neckline, shoulder straps measuring approximately 1?"in width, and a hemmed bottom. The garment also has a “shelf bra” liner with a ¾” elastic bottom. Style #TP16 - a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The garment extends below the waist and features a modified U-shaped neckline in front, adjustable spaghetti straps, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. The garment also has a “shelf bra” liner with a ¾” elastic bottom. We are returning your samples as you requested. The applicable subheading for the tank top, Style TP17, 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 TP17, falls within the textile category designation 339. Based upon international textile trade agreements, category 339 from China is subject to visa requirements and quota restraints. The applicable subheading for the top, Style TP16, 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 TP16 falls within textile category designation 339. Based upon international textile trade agreements this category, from China 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division