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

NY K89949 CLA-2-61:RR:NC:WA:361 NY K89949November 12, 2004 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Avenue, 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s tank top from Korea. Dear Ms. Sarmiento: In your letter dated October 7, 2004, you requested a classification ruling for a woman’s knit tank top. The submitted sample, Style #9L4XT2, a woman’s racer back tank top constructed from 100% cotton rib knit fabric. The garment extends below the waist and features a U-shaped neckline, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The garment also has an embroidered design at the chest area. We are returning your sample as you requested. The applicable subheading for the tank top, Style 9L4XT2, 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. The rate of duty will be 16.5% ad valorem. The tank top, Style 9L4XT2 falls within the textile category designation 339. Based upon international textile trade agreements, category 339 from Korea 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