CLA-2-61:RR:NC:WA:361 NY M84657
Ms. Jennifer Ruiz
Desert Rose Group
250 W. 39th Street, Suite 300
New York, NY 10018
RE: The tariff classification of a woman’s tank top from China.
Dear Ms. Ruiz:
In your letter dated June 28, 2006, you requested a classification ruling for a women’s knit tank top. The submitted sample will be returned to you, as requested.
Style 74094 is a woman’s tank top constructed from 72 percent rayon, 28 percent nylon knit fabric. The garment has ¾ inch shoulder straps, a square neckline in front and back with scalloped crocheted edging, and a self finished bottom. The top half of the garment is jersey knit, the bottom half is a 2x2 rib knit.
You mentioned that the garment was made of a knit to shape components, linked and looped to form the garment. These and other factors are found in the Harmonized Tariff Schedule, Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because this style is a tank top, it is classified in heading 6109, therefore, statistical note 6 does not apply.
The applicable subheading for style 74094 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops…knitted or crocheted: 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 74094 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 De Gaetano at 646-733-3052.
Robert B. Swierupski