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

N006297 February 7, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1065 Ms. Lyn Antunes Norman Krieger, Inc. 921 W. Artesia Blvd. Rancho Dominguez, CA 90220 RE: The tariff classification of a woman’s knit tank top from China. Dear Ms. Antunes: In your letter dated January 31, 2007 on behalf of Charlotte Russe you requested a classification ruling. Style 2T922-b is a woman’s tank top constructed from 92 percent nylon 8 percent spandex knit fabric. The garment is a modified racer back style with a U-shaped neckline in front; 3/16 inch shoulder straps that extend to form a V-shaped neckline in back; and a plain, hemmed bottom. The tank top extends below the waist. The applicable subheading for style 2T922-b will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crotched: Of man-made fibers: women’s. The duty rate 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/. Style 2T922-b 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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