The tariff classification of a boy’s tank top from Mexico.

N012874 July 6, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1025 Ms. Yi Shu Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a boy’s tank top from Mexico. Dear Ms. Shu: In your letter dated June 8, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 317 Wicking Tank With Side Panel is a boy’s tank top constructed of finely knit nylon fabric. The top has two side inserts constructed of 100% polyester fabric. The garment has a lower front round neck, oversized armholes, self-fabric capping on the neck and armholes, a rear neckline that falls below the nape of the neck, and a hemmed bottom. The shoulder straps measure less than two inches in width. The applicable subheading for Style 317 will be 6109.90.1025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers, men’s or boys’: tank tops and singlets: boys’. The rate of duty will be 32 percent 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division