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

NY K82205 January 27, 2004 CLA-2-61:RR:NC:WA:361 NY K82205 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Trace Garrett Target Customs Brokers, Inc. Customs Brokers, Inc. 1000 Nicollet Mall, TPN-0439 Minneapolis, MN 55403 RE: The tariff classification of a woman’s knit tank top from Nicaragua. Dear Mr. Garretti: In your letter dated December 19, 2003, on behalf of your client Target Corporation, you requested a classification ruling for a woman’s knit tank top. The submitted sample, Style #96057, is a woman’s racer back tank top constructed from 100% cotton rib knit fabric. The garment extends to the waist and features a U-shaped neckline in front, shoulder straps measuring approximately 1¾" in width, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for the tank top, Style 96057 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 16.5% ad valorem. The tank top, Style 96057, falls within the textile category designation 339. Based upon international textile trade agreements, category 339 from Nicaragua is not subject to visa requirements or 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