The tariff classification of a woman’s shrug and tank top from China.

NY M84740 July 27, 2006 CLA-2-61:RR:NC:WA:361 NY M84740 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0060 Mr. Jeff Cross All Pack Express 150-40 183rd Street Jamaica, NY 11413 RE: The tariff classification of a woman’s shrug and tank top from China. Dear Mr. Cross: In your letter dated June 23, 2006, on behalf of your client Venue Group, you requested a classification ruling for a woman’s shrug and tank top. The submitted sample are described as follows: Style #47321 - A woman’s tank top constructed from 75% cotton, 20% nylon, and 5% spandex knit fabric. The garment extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a self-start bottom. The garment also has spangles on the shoulders and all around the top of the garment. Style #47322 - A woman’s shrug constructed from 75% cotton, 20% nylon, and 5% spandex knit fabric. The garment features long sleeves, a wide rib knit collar, a full front opening with a decorative pin that fastens across the front, and a back that extends approximately 15 inches. The garment has shoulder coverage, but does not cover the bust. We are returning your samples as you requested. The applicable subheading for the tank top, Style 47321 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 shrug, Style 47322 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, other, 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/. Style 47321 falls within textile category designation 339. Style 47322 falls within textile category designation 359. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division