CLA-2-61:RR:NC:WA:361 NY K88002

Ms. Hilda L. Fontecchio
V. Alexander & Co., Inc.
Customs Broker
International Freight Forwarders
3286 North Park Blvd., Suite D
Alcoa, Tennessee 37701-3255

RE: The tariff classification of a woman’s garment similar to a tank top, from Swaziland.

Dear Ms. Fontecchio:

In your letter dated July 16, 2004, on behalf of your client Goody’s Family Clothing, Inc., you requested a tariff classification ruling. The submitted sample, Style #1393097S, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 60% cotton, and 40% polyester knit fabric. The sleeveless garment features a U-shaped neckline in the front and back, shoulder straps, measuring approximately 2¼" in width at the top of the shoulder, slits at both sides, and a hemmed bottom.

We are returning your sample as you requested.

The applicable subheading for Style 1393097S will be 6109.10.0070, 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, other. The rate of duty will be 16.7% ad valorem.

Style 1393097S, falls within textile category designation 339. Based upon international textile trade agreements this category from Swaziland is not subject to quota restraints or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 DeGaetano at (646) 733-3052.

Sincerely,


Robert B. Swierupski
Director
National Commodity
Specialist Division