The tariff classification of a woman’s garment similar to a tank top, from China.

NY K89089 October 8, 2004 CLA-2-61:RR:NC:WA:361 NY K89089 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s garment similar to a tank top, from China. Dear Ms. Sarmiento: In your letter dated September 9, 2004, you requested a tariff classification ruling. The submitted sample, Style #P80271, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment features a V-shaped neckline in the front and back, shoulder straps, measuring just under 3" in width at the top of the shoulder, an embroidered design on the lower left front panel, and a hemmed bottom. The garment also has piping trim around the armholes and the neckline. We are returning your sample as you requested. The applicable subheading for Style P80271 will be 6109.10.0070, 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, other. The rate of duty will be 16.5% ad valorem. Style P80271 falls within textile category designation 339. 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