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NY N005045

February 1, 2007



TARIFF NO.: 6109.90.1090

Ms. Erin Giang
E&E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

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

Dear Ms. Giang:

In your letter dated January 5, 2007, you requested a classification ruling for a woman’s upper body garment. The garment will be returned, as requested.

Style 2180 is a woman’s upper body garment, similar to a tank top, constructed from 88 percent polyester, 12 percent spandex knit fabric. The sleeveless garment has shoulder straps that measure approximately 2 ¼ inches across, a V shaped neckline in front, a modified U shaped neckline in back, and a plain, hemmed bottom. The neckline and straps are constructed from knit openwork lace-like fabric.

You have referred to the submitted garment as sleepwear. In addition, you have provided some merchandising information supporting that claim. However, based on the garment’s appearance, it is clearly capable of being worn as non-intimate apparel. In addition, the advertising of this and similar garments, including descriptions on the web site, indicates multiple uses. As such, the garment will not be classified as sleepwear in heading 6108.

The applicable subheading for style 2180 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’. The duty rate will be 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 2180 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 DeGaetano at 646-733-3052.


Robert B. Swierupski

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