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NY I89931

February 25, 2003

CLA-2-61:RR:NC:WA:361 I89931


TARIFF NO.: 6109.10.0060

Mr. Paul McCormack
St. Eve International, Inc.
180 Madison Avenue
New York, NY 10016

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

Dear Mr. McCormack:

In your letter dated January 27, 2003, you requested a tariff classification ruling.

The submitted sample, Style #7862, is a woman’s tank top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in front and back, lace trim around the front neckline, straps measuring approximately 1½" in width at the top of the shoulder, and a hemmed bottom.

In your ruling request, you recommended classification of the submitted tank top under HTS 6109.10.0037 as an undershirt. However, the garment is properly classified under HTS 6109.10.060. The tank top is intended to be visible when worn, therefore, it is not classified as an undergarment.

We are returning your sample as you requested.

The applicable subheading for the tank top, Style 7862 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 17% ad valorem.

Style 7862, falls within textile category designation 339. Based upon international textile trade agreements this category, from Hong Kong is subject to quota restraints and 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.


Robert B. Swierupski
National Commodity

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