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

NY K84105 April 8, 2004 CLA-2-61:RR:NC:WA:361 NY K84105 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Dawn M. Dooriss GJM, a Division of Luenthai 149 Madison Avenue, 11th Floor New York, NY 10016 RE: The tariff classification of a woman’s knit tank top from China. Dear Ms. Dooriss: In your letter dated March 11, 2004, you requested a classification ruling for a woman’s knit tank top. The submitted sample, Style #75P2585, is a woman’s racer back tank top constructed from 95% cotton, and 5% spandex knit fabric. The garment extends to the waist and features a V-neckline, shoulder straps measuring approximately 1" in width, and a hemmed bottom. The garment also has a “shelf bra” liner extending from the shoulders to just under the bust, finished with a 1” elastic strip. Although it was suggested that the submitted garment be classified as a sleep separate, based on appearance, it seems to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108. We are returning your sample as you requested. The applicable subheading for the tank top, Style 75P2585 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 75P2585 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 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