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

NY K80979 January 23, 2004 CLA-2-61:RR:NC:WA:361 NY K80979 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mr. Anthony LoPresti S.J. Stile Associates, Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s knit garment similar to a tank top, from Taiwan. Dear Mr. Lo Presti: In your letter dated December 19, 2003, on behalf of your client Cherry Stix, Ltd., you requested a tariff classification ruling. The submitted sample, Style #5164A, is a woman’s racer back upper body garment, similar to a tank top constructed from 62% polyester, 33% cotton, and 5% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a U-shape neckline in front, screen-printed designs on the front and back panels, shoulder straps measuring approximately 2?" at the top of the shoulder, and a hemmed bottom. In your ruling request, you recommended classification of the submitted upper body garment under HTS 6109.90.1065, as a tank top. However, the garment is properly classified under HTS 6109.90.1090, because of the width of the shoulder straps. We are returning your sample as you requested. The applicable subheading for Style 5164A will be 6109.90.1090, 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’, other. The rate of duty will be 32% ad valorem. Style 5164A falls within textile category designation 639. Based upon international textile trade agreements this category, from Taiwan is subject to quota restraints and visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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