CLA-2-61:RR:NC:WA:361 NY L86248

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004

RE: The tariff classification of a woman’s tank top from Hong Kong.

Dear Ms. Shira:

In your letter dated August 4, 2005, on behalf of your client Polo Ralph Lauren, you requested a classification ruling for a woman’s knit tank top.

The submitted sample, Style #17G96, is a woman’s tank top constructed from 100% cashmere knit fabric. The garment extends below the waist and features a V-shaped neckline, shoulder straps measuring less than 2 inches in width, shelf-bra lining, and a tubular bottom.

We are returning your sample as you requested.

The applicable subheading for the tank top, Style 17G96, will be 6109.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, other, women’s, of wool. The rate of duty will be 16% ad valorem. The tank top, Style 17G96 falls within the textile category designation 438. 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