The tariff classification of a woman’s upper body garment, similar to a tank top, from China.

N003180 November 15, 2006 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Carol Tong Kit Yi Dinkind Knitting (HK) Ltd. Room H, 6F, Hop Hing Ind. Bldg 704 Castle Peak Road Cheung Sha Wan Kowloon, Hong Kong RE: The tariff classification of a woman’s upper body garment, similar to a tank top, from China. Dear Ms. Yi: In your letter dated November 8, 2006, you requested a classification ruling. The submitted sample, marked as style number J833P, is a woman’s upper body garment constructed from 100 percent cotton knit fabric. The garment is sleeveless, has a U-shaped neckline in front and back and shoulder straps that measure 1-½-inches in width. The front of the garment has an inner layer that extends above the front neckline and ties around the neck, similar to a halter styling. The applicable subheading for style J833P will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops…and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other. The duty rate will be 16.5% 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 J833P falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division