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

NY L87500 October 12, 2005 CLA-2-61:RR:NC:WA:361 NY L87500 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Jean Gong 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. Gong: In your letter dated September 12, 2005, you requested a tariff classification ruling. The submitted sample, Style #71309, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 60% cotton, and 40% polyester knit fabric. The sleeveless garment features a modified V-shaped neckline in front, shoulder straps measuring approximately 1? inches in width, a partial front opening with a four-button closure, and overlock stitching finishing the bottom. We are returning your sample as you requested. The applicable subheading for Style 71309 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 71309 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