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NY N011330

June 12, 2007



TARIFF NO.: 6109.10.0060; 6110 .20.2079

Ms. Patty Peacock
Anvil Knitwear, Inc.
146W. Country Club Rd
Hamer, SC 29547

RE: The tariff classification of a woman’s tank top and pullover from Honduras.

Dear Ms. Peacock:

In your letter dated May 11, 2007, you requested a classification ruling for a woman’s tank top and pullover.

The submitted samples are described as follows:

Style #2425 is a woman’s tank top constructed from 100% cotton rib knit fabric. The garment extends below the waist and features a modified U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and overlock stitching finishing the bottom.

Style #2415 – A woman’s pullover constructed from 100% cotton rib knit fabric that measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless garment features a U-shaped neckline in front, and a hemmed bottom.

In your request, you referred to Style 2415 as a tank top. However, the garment exhibits all of the required features and silhouette of a pullover, and is therefore, excluded from classification in subheading 6109. As the submitted garment meets the requirements of heading 6110, heading 6109 cannot be considered.

We are returning your samples as you requested.

The applicable subheading for the tank top, Style #2425, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the pullover, Style #2415, will be 6110.20.2079, Harmonized Tariff Schedule of the United States ()HTS), which provides for pullovers, and similar articles, knitted or crocheted: Of cotton, Other, other, Women’s or girls’:Other.

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/.

The tank top, Style #2425, and the pullover, Style #2415 fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.


Robert B. Swierupski
National Commodity

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