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

NY K85952 June 2, 2004 CLA-2-61:RR:NC:WA:361 NY K85952 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Irina Parker Pearl Izumi 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a woman’s knit tank top from China. Dear Ms. Parker: In your letter dated May 5, 2004, you requested a tariff classification ruling. The submitted sample, Style #2097, is a woman’s racer-back tank top constructed from 100% polyester knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in the front, shoulder straps measuring approximately ?" in width, a tube-bra insert, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for Style 2097 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32% ad valorem. Style 2097 falls within textile category designation 639. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division