The tariff classification of a tank top for girls’ wear from China

NY M85147 July 27, 2006 CLA-2-61:RR:NC:TA:358 M85147 CATEGORY: Classification TARIFF NO.: 6109.10.0065 Rosemarie Dorn C Air 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a tank top for girls’ wear from China Dear Ms. Dorn: In your letter dated July 18, 2006, written on behalf of The Childrens Place Ser Com LLC, you requested a classification ruling. Submitted style E3612M0013/E3612M0014, manufactured from jersey fabric of 100% cotton, is a straightly cut, sleeveless, spaghetti-strapped, pullover garment that falls below the nape of the neckline and that is ornamented by bows at the front. The submitted garment is being retained by this office for reference purposes. Although you suggested classification under 6110.20.2077, HTS, this is not possible because a different tariff number describes this style more specifically. Therefore, the applicable subheading for this garment will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …tank tops…knitted…of cotton…girls’, other, tank tops, girls’. 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/. The tank top 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division