N050428 N0 Ruling Active

The tariff classification of a woman’s knit garment similar to a tank top from Bangladesh

Issued February 3, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1090

Headings: 6109

Product description

The submitted sample, style 17186, is a woman’s garment similar to a tank top constructed from 100 percent polyester knit fabric. The garment features a U-shaped neckline in front and back, capping around the neckline and armholes, 2 ¼ inch wide shoulder straps and a hemmed bottom. We are returning your sample as requested.

CBP rationale

The applicable subheading will be 6109.90.1090, 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, women’s or girls’, other.

Full text

N050428 February 3, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1090 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of a woman’s knit garment similar to a tank top from Bangladesh Dear Ms. Dennison: In your letter dated January 27, 2009 you requested a classification ruling. The submitted sample, style 17186, is a woman’s garment similar to a tank top constructed from 100 percent polyester knit fabric. The garment features a U-shaped neckline in front and back, capping around the neckline and armholes, 2 ¼ inch wide shoulder straps and a hemmed bottom. We are returning your sample as requested. The applicable subheading will be 6109.90.1090, 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, women’s or girls’, other. 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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