The tariff classification of a woman’s garment similar to a tank top, from Sri Lanka

NY L88955 December 14, 2005 CLA-2-61:RR:NC:WA:361 NY L88955 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Michael Lambert Limited Brands Two Limited Parkway Columbus, OH 43230 RE: The tariff classification of a woman’s garment similar to a tank top, from Sri Lanka Dear Mr. Lambert: In your letter dated November 11, 2005, on behalf of your client Mast Industries, you requested a tariff classification ruling. The submitted sample, Style #193662, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 100% cotton knitted fabric. The racer back sleeveless garment features a U-shaped neckline in front, a modified U-shaped neckline in back, and shoulder straps measuring 1 inch in width. The garment also has a full rear opening with a nine-button closure and lettuce edging finishing the bottom. You have suggested that Style #193662 be classified as a tank top. However, because of the back opening, the garment differs from a traditional tank top. As such, it is considered to be “similar to” a tank top. We are returning your sample as you requested. The applicable subheading for Style 193662 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 or girls’, other, other. The rate of duty will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 193662 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