The tariff classification of a woman’s upper body garment and tank top from Indonesia.

N032316 July 31, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010 Ms. Mercedes Suarez HLM Cargo Clearance 8373 NW 74th Street Miami, FL 33166 RE: The tariff classification of a woman’s upper body garment and tank top from Indonesia. Dear Ms. Suarez: In your letter dated June 25, 2008, you requested a classification ruling for a woman’s upper body garment and tank top. The submitted samples are described as follows: Style #K-012-M4S86617 is a woman’s racer back tank top constructed from 97% cotton and 3% spandex knit striped fabric. The garment is sleeveless and extends below the waist and features a U-shaped neckline in front, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The garment will also be imported under Style #K-012-M4S88816 in a solid color fabric. 2. Style #J769-M4F86620 is a woman’s top constructed from 100% cotton jersey knit fabric. The garment is sleeveless and features a V-neckline in front, a rear fabric tie, and a layered double hemmed bottom. The upper back of the garment extends straight across from side seam to side seam. Your samples are being returned. The applicable subheading for the tank tops, Styles #K-012-M4S86617 and K-012-M4S88816, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for the top of Style #J769-M4F86620 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, Tops: Women’s or girls’. The rate of duty will be 10.8% 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/. The tank tops, Style #K-012-M4S86617 and K-012-M4S88816, and the top, Style #J769-M4F86620 fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division