CLA-2-61:RR:NC:TA:N3:356 M80963

Ms. Laura Giarraputo
Stonepath Logistics
21112 S. Figueroa, Unit B
Carson, CA 90745

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

Dear Ms. Giarraputo:

In your letter, which was received on March 6, 2006, you requested a tariff classification ruling on behalf of DZ Trading.

Style Cadeau (CAD-207-6094) is a men’s beige colored tank top constructed from 70% modal, 30% silk, 2x2 rib knit fabric. The garment has oversized armholes; shoulder straps that measure one and three quarter inches in width; a low round front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom.

The applicable subheading for Style Cadeau (CAD-207-6094) will be 6109.90.1013, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: men’s. The rate of duty 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 Cadeau (CAD-207-6094) falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division