The tariff classification of a tank top for girls’ wear from Vietnam

NY K83608 March 11, 2004 CLA-2-61:RR:NC:TA:358 K83608 CATEGORY: Classification TARIFF NO.: 6109.10.0065 Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd., #202 Los Angeles, CA 90045 RE: The tariff classification of a tank top for girls’ wear from Vietnam Dear Mr. Liu: In your letter dated February 23, 2002, written on behalf of Giang Sing USA Co., Ltd., you requested a classification ruling. Submitted style GS004-001, manufactured from finely rib-knitted fabric of 100% cotton, is a sleeveless, spaghetti-strapped pullover, the neckline of which reaches below the nape of the neck and the silhouette of which is straight. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for …tank tops and similar garments, knitted…, of cotton, …girls’, other, tank tops, girls’. The duty rate will be 16.5 percent ad valorem. The tank top falls within textile category designation 339. Based upon international textile trade agreements products of Vietnam may be subject to quota and the requirement of a visa. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division