The tariff classification of a boys’ tank top from Hong Kong

NY M80958 March 10, 2006 CLA-2-61:RR:NC:TA:358 M80958 CATEGORY: Classification TARIFF NO.: 6109.10.0023 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a boys’ tank top from Hong Kong Dear Mr. Santarelli: In your letter dated February 28, 2006, written on behalf of Slyfox Apparel Group, you requested a classification ruling. Submitted style AS6 120, manufactured from finely rib-knitted fabric of 100% cotton and stated to be for boys’ wear, is a straightly fitted, sleeveless, pullover garment, characterized by shoulder straps that measure approximately one inch in width, by a straight neckline that falls below the nape of the neck, and styled by appliqués. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6109.10.0023, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …tank tops and similar garments, knitted…, of cotton, …boys’, tank tops and other singlets, boys’. The duty rate will be 16.5 per cent 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/. This garment falls within textile category designation 338. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division