CLA-2-61:NO:TC:I06 D88638

Ms. Rebecca Cheung
Ann Taylor, Incorporated
1372 Broadway 6/FL
New York, NY 10018

RE: The tariff classification of a womentank top from Hong Kong or China

Dear Ms. Cheung:

In your letter dated February 25, 1999, you requested a tariff classification ruling.

The submitted sample, Style 27-11974, is a womentank top composed of finely knit 100% cotton rib knit fabric. The sleeveless tank top features a square neckline; straps that cross the shoulders; and waist length. Per your request, your sample is returned herewith.

The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: womenor girlsother: tank tops: women The rate of duty will be 18.8 percent ad valorem.

The tank top falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong and China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

Allen H. Paterson
Port Director
New Orleans, Louisiana