The Tamil Tigers are on a list of banned terrorist organisations in the US and a number of other countries.

The rebels are fighting for autonomy for minority Tamils in Sri Lanka's north and east.

There was no immediate response from the TRO or the rebels.

'Procurement'

The US Treasury order will "freeze any assets held by designees under US jurisdiction and prohibits US persons from transacting with designees".

It said the TRO had raised "funds on behalf of the LTTE (Tamil Tigers) "through a network of individual representatives".

"The TRO also has facilitated LTTE procurement operations in the United States. Those operations included the purchase of munitions, equipment, communication devices, and other technology for the LTTE."

The Treasury said money raised by the TRO for humanitarian purposes had reportedly been used by the Tamil Tigers for military purposes.

Correspondents say the TRO is considered to be the humanitarian arm of the rebels.

Expatriate Tamils contribute money to its many branches in many Western countries.

The TRO was removed from a list of charities in the UK in 2005. The government-run Charity Commission said it "had not been able to account satisfactorily for the application of charitable funds of the charity".

Many Tamils praised the swift humanitarian work the TRO carried out in Tamil areas of Sri Lanka soon after the 2004 tsunami.

With no government aid forthcoming immediately, it was left to TRO officials to carry out urgent relief and support, they say.

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