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

NY L81645 January 28, 2005 CLA-2-61:RR:NC:WA:361 NY L81645 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Janice Sarmiento McNaughton Apparel Group, Inc 498 Seventh Ave, 9Th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit tank top from China. Dear Ms. Sarmiento: In your letter dated December 30, 2004, you requested a tariff classification ruling. The submitted sample, Style #AGLSBT, is a woman’s tank top constructed from 95% rayon, and 5% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in front, a square neckline in back, adjustable shoulder straps measuring less than 2 inches in width, woven flowers stitched on the front panel, slits at both sides, and finished with a woven panel at the bottom. We are returning your sample as you requested. The applicable subheading for Style AGLSBT 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 AGLSBT falls within textile category designation 639. 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