CLA-2-61:NO:TC:I06 D81775

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Incorporated
142 West 57th Street
New York, New York 10019

RE: The tariff classification of a knit tank top from Hong Kong

Dear Ms. Cheung:

In your letter dated August 26, 1998, you requested a tariff classification ruling.

The submitted sample, Style #27-12735, is a women's tank top composed of 100% cotton finely knit fabric. The tank top features a v-shaped neckline in the front and the rear and a length which extends to just below the waist. 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: women's or girls': other: tank tops: women's. The rate of duty will be 19.2 percent ad valorem.

Style # 27-12735 falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong 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