CLA-2-61:RR:NC:TA:361
Ms. Keri Masternak
Cornerstone Consolidated Services Group, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a woman’s tank top from China.
Dear Ms. Masternak:
In your letter dated July 10, 2007, on behalf of your client Garnet Hill, you requested a classification ruling for a woman’s tank top.
The submitted sample, Style #14868, is a woman’s tank top constructed from 100% cotton rib knit fabric. The garment extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. .
You have referred to the garment as sleepwear, however, based on appearance, it seems to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which it is marketed and sold, the garment will not be classified as sleepwear in heading 6108.
We are returning your sample as you requested.
The applicable subheading for the tank top, Style #14868 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty 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/.
The tank top, Style #14868, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division