CLA-2-61:I11 C87882

Rebecca Cheung

Ann Taylor Global Sourcing

142 West 57th Street

New York, New York 10019

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

Dear Ms. Cheung:

In your letter dated May 15, 1998 you requested a tariff classification ruling. The sample will be returned as requested.

The garment, style L7043, is a woman's tank top of 100% cotton pointelle fabric. The sleeveless garment features a straight neckline, one inch straps and a hemmed bottom.

The applicable subheading for the garment will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women's or girls', other, tank tops, women's. The rate of duty will be 19.2%.

The tank top falls within textile category designation 339. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

Dennis H. Murphy

Port Director

Norfolk, Virginia