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

N013261 July 17, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. Alfred Ho Knit Fit, Inc. 110 E. 9th Street, Suite #A1229 Log Angeles, CA 90079 RE: The tariff classification of a woman’s knit tank top from China. Dear Mr. Ho: In your letter dated June 20, 2007, you requested a tariff classification ruling. The submitted sample, Style #172, is a woman’s tank top constructed from 77% rayon, and 23% nylon knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a tubular bottom. You have submitted components for the garment, and have suggested classification within subheading 6110, HTSUS. The garment is considered a tank top of subheading 6109, HTSUS. The knit to shape provisions of Chapter 61, Statistical Note 6 do not apply to garments classified as tank tops. We are returning your sample as you requested. The applicable subheading for Style 172 will be 6109.90.1065, 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’, tank tops and singlets, women’s. 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 tank top, Style 172 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division