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NY J85414

June 25, 2003

CLA-2-61:RR:NC:WA:361 NY J85414


TARIFF NO.: 6109.10.0060

Ms. Shelly Monahan,
Inbound Traffic Supervisor
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98138

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

Dear Ms. Monahan:

In your letter dated June 4, 2003, you requested a classification ruling for a woman’s tank top. The sample is being returned as you requested.

Style S114858 is a woman’s top constructed predominately from 93 percent cotton, seven- percent spandex knit fabric. The tank top has ¾ inch shoulder straps that buckle at the top; a u-shaped neckline in front and back; and a plain, hemmed bottom. The straps and an upper back yoke-like panel (extending across the garment and approximately four inches down) are constructed from woven fabric.

As noted above, the garment is made up of both knit and woven fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric which comprises the entire front and approximately ¾ of the back, provides the essential character. Therefore, the garment is considered to be knit.

The applicable subheading for style S114858 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank topsknitted or crocheted: Of cotton: Women’s. The duty rate will be 17% ad valorem.

Style S114858 falls within textile category designation 339. Based upon international textile trade agreements products from Hong Kong are subject to quota and the requirement of a visa.

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 De Gaetano at 646-733-3052.


Robert B. Swierupski

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