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NY K89196





September 14, 2004
CLA-2-61:RR:NC:WA:361 NY K89196

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6109.10.0070; 6109.90.1065

Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redman, WA 98073-9700

RE: The tariff classification of two women’s knit tank tops and a knit garment similar to a tank top from Hong Kong – correction to ruling K86235.

Dear Ms. Girvin:

As you requested in your letter of August 24, 2004, this ruing is being issued to correct an error in NY ruling K86235. The fiber content provided for one of the submitted garments was incorrect. You have supplied the correct fiber content, and the ruling has been corrected.

In your original letter dated May 14, 2004, you requested a classification ruling for three women’s knit garments. The samples were returned in conjunction with the original ruling.

The submitted samples are described as follows:

A woman’s tank top constructed from 100% cotton rib knit fabric, will be imported under Styles 009-8236 (regular size), 009-8237 (petite size), 009-8238 (tall size) and 009-8239 (plus size). The garment extends to the waist and features a U-shaped neckline, shoulder straps measuring approximately 1" in width, and a hemmed bottom.

A woman’s tank top constructed from 90% polyester and 10% spandex velveteen knit fabric, will be imported under Styles 009-9836 (regular size), 009-9837 (petite size), 009-9838 (tall size) and 009-9839 (plus size). The garment extends to the waist and features a U-shaped neckline, shoulder straps measuring approximately 1” in width, a tube bra insert, and a hemmed bottom. Although you have suggested that Styles 009-9836, 009-9837, 009-9838, and 009-9839 be classified as a top in heading 6114, it is more specifically classified in heading 6109 as a tank top, based on the terms of the heading.

A woman’s garment that is similar to a tank top constructed from 100% cotton rib knit fabric, will be imported under Styles 009-8324 (regular size), 009-8325 (petite size), 009-8326 (tall size), and 009-8327 (plus size). The garment extends to the waist, and features a U-shaped neckline in front, shoulder straps measuring approximately 1" in width, a partial front opening with a five-snap closure, and a hemmed bottom. You have suggested that Styles 009-8324, 009-8325, 009-8326, and 009-8327 be classified as a blouse in heading 6106, however, this style is classified in heading 6109. It exhibits all of the required features of a tank top silhouette, varying only in the presence of a functional placket. As such, it is considered to be “similar to” a tank top. Therefore, the garment is more specifically classified in heading 6109 as similar to a tank top, based on the terms of the heading.

The applicable subheading for the tank tops, styles 009-8236, 009-8237, 009-8238, 009-8239 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops, women’s. The rate of duty will be 16.5% ad valorem.

The tank tops, styles 009-8236, 009-8237, 009-8238, 009-8239 fall within the textile category designation 339. Based upon international textile trade agreements, category 339 from Hong Kong is subject to visa requirements and quota restraints.

The applicable subheading for the tank tops, styles 009-9836, 009-9837, 009-9838, and 009-9839 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s, tank tops, women’s. The rate of duty will be 32% ad valorem.

The tank tops, styles 009-9836, 009-9837, 009-9838, and 009-9839 fall within the textile category designation 639. Based upon international textile trade agreements, category 639 from Hong Kong is subject to visa requirements and quota restraints.

The applicable subheading for Styles 009-8324, 009-8325, 009-8326, and 009-8327 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other. The rate of duty will be 17% ad valorem.

Styles 009-8324, 009-8325, 009-8326, and 009-8327 fall 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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