CLA-2-61:RR:NC:TA:N3:356 G81747
Ms. Dana N. Mobley
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698
RE: The tariff classification of men’s knit tank tops from Pakistan.
Dear Ms. Mobley:
In your letter dated September 26, 2000, you requested a tariff classification ruling. Your samples will be returned, as requested.
Style 2F99130401A is a men’s tank top constructed from 100 percent cotton, finely knit, 1x1 ribbed fabric. The garment has a wide, loose fitting body and features oversized armholes; shoulder straps that measure 1 and 1/2 inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a straight bottom finished with overlock stitching. The armholes and the neckline have rib knit capping. You state that Style 2F99130401A will be imported in white, navy, and gray, in sizes S, M, L, and XL.
Style 2F99130401B is a men’s tank top constructed from 100 percent cotton, finely knit, 1x1 ribbed fabric. The garment has a wide, loose fitting body and features oversized armholes; shoulder straps that measure 2 inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom. You state that Style 2F99130401B will be imported in white, navy, and gray, in sizes S, M, L, and XL.
The applicable subheading Styles 2F99130401A and 2F99130401B will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: tank tops and other singlets: men’s. The duty rate will be 18.3 percent ad valorem.
Styles 2F99130401A and 2F99130401B fall within textile category designation 338. Based upon international textile trade agreements, products of Pakistan are subject to visa requirements and quota restraints.
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at
the Customs Web site at www.customs.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 this ruling letter or the control number listed 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division