The tariff classification of women’s and girls’ tank tops from Mexico

N099591 April 5, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1065; 6109.90.1070 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s and girls’ tank tops from Mexico Dear Mr. Rizner: In your letter dated March 29, 2010 you requested a classification ruling. The submitted sample, Style 1280, is a woman’s tank top constructed from 90 percent polyester and 10 percent spandex knit fabric. The sleeveless garment features a racer back style; a U-shaped neckline in front; several large heat seals on the front; and a hemmed bottom. The tank top extends below the waist. The tank tops will be imported in ladies’ sizes S-2XL under style 1280 and girls’ sizes S-L under style 1281. We are returning your sample as requested. The applicable subheading for style 1280 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 1281 will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: girls’. The duty rate 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