CLA-2-61:RR:NC:WA:361 NY L85293

Mr. Frank Neely
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 1st Floor
Winston-Salem, NC 27105

RE: The tariff classification of a woman’s knit tank top from Turkey.

Dear Mr. Neely:

In your letter dated May 26, 2005, you requested a classification ruling for a woman’s tank top. The garment will be returned as requested.

Style 5562 is a woman’s knit tank top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The tank top has shoulder straps that measure just under two-inches at the top, a V-shaped neckline in front, a U-shaped neckline in back, and a plain, hemmed bottom. The armholes and necklines are trimmed with one-inch wide unfinished fabric. The front panel also has a large appliquéd flower on the lower left side.

The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank Tops…knitted or crocheted: Of cotton: Women’s. The duty rate will be 16.5 percent ad valorem.

The tank top falls within textile category designation 339. 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division