The tariff classification of a women's shirt and tank top from India

NY K88768 September 16, 2004 CLA-2-62:RR:NC:N3:360 K88768 CATEGORY: Classification TARIFF NO.: 6206.30.3010; 6109.10.0060 Ms. Peggy Brosnan H.W. Robinson & Co., Inc. 1 Cross Island Plaza Suite 119 Rosedale, NY 11422 RE: The tariff classification of a women's shirt and tank top from India Dear Ms. Brosnan: In your letter dated August 18, 2004, you requested a tariff classification ruling on behalf of Ani Industries. The submitted sample, style 1000, consists of a women’s shirt constructed from 100 percent cotton woven fabric and a tank top constructed from 100 percent cotton knitted fabric. The shirt features short sleeves, a collar, side vents, a hemmed bottom and a full front opening secured by six buttons. The tank top features front and back U-shaped necklines and shoulder straps that measure less than two inches. On the inside of the shirt, at the shoulders, is a tab and snap closure to lock the straps of the tank top in place. The shirt and tank top are two separate garments that can be joined at the shoulders by means of the snapped tab but there is no permanent attachment. Accordingly, each garment is separately classifiable under its own headings. The applicable subheading for the blouse will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for the tank top will be 6109.10.0060, Harmonized tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls’: tank tops: women’s. The rate of duty will be 16.5 percent ad valorem. The blouse falls within textile category designation 341 and the tank top falls within textile category designation 339. Based upon international textile trade agreements products of India are currently 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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division