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NY N002974




November 29, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1065

Mr. Kevin W. Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a woman’s knit tank top from China.

Dear Mr. Leonard:

In your letter dated November 1, 2006, you requested a classification ruling on behalf of Ann Taylor, Inc. The sample will be returned, as requested.

The submitted sample, style number 152357, is a woman’s tank top with matching “tie” constructed from 45 percent silk, 35 percent rayon, 17 percent nylon and 3 percent spandex rib knit fabric. The tank top has one-inch shoulder straps, a V shaped neckline in front and back, and a self-start bottom. The accessory that you refer to as a tie is approximately 40 inches long and 3 inches wide. The accessory may be tied to the garment at various points or worn directly on the person.

The tie and tank top are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 152357 is imparted by the tank top.

You have suggested that style 152357 be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because style 152357 is a tank top, it is classified in heading 6109, therefore Chapter 61, statistical note 6 does not apply. The applicable subheading for style 152357 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank topsknitted or crocheted: Of man-made fibers: Women’s. 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 152357 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

Sincerely,

Robert B. Swierupski
Director,

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