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

NY L80849 December 8, 2004 CLA-2-61:RR:NC:WA:361 NY L80849 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 November 11, 2004, you requested a tariff classification ruling. The submitted sample, Style #AH7YMU, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 100% cotton knit fabric. The sleeveless garment features a U-shaped neckline in front and back, shoulder straps measuring over two inches and under 3" in width at the top of the shoulder, and a hemmed bottom. The garment also has a beaded sequined appliqué at the left of the chest area. We are returning your sample as you requested. The applicable subheading for Style AH7YMU 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 AH7YMU falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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