The tariff classification of a woman’s knit garment similar to a tank top, from China or Hong Kong.

N005139 January 19, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Jennifer Scott Expeditors 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of a woman’s knit garment similar to a tank top, from China or Hong Kong. Dear Ms. Scott: In your letter dated December 29, 2006, on behalf of your client Tommy Bahama Group, Inc., you requested a tariff classification ruling. The submitted sample, Style #717W4199, is a woman’s upper body garment, similar to a tank top constructed from 76% viscose, and 24% polyester knit fabric. The garment is sleeveless, extends below the waistline and features a V-shaped neckline in front, a partial front opening with a three-button closure, a straight neckline in back, adjustable shoulder straps measuring approximately ¼" wide at the top of the shoulder, and a self-finished bottom. The bottom of the garment does not have a means of tightening. We are returning your sample as you requested. The applicable subheading for the upper body garment, Style 717W4199 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 upper body garment, Style 717W419998 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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