The tariff classification of a woman’s knit tank top from China.

N170634 July 13, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Eugenia Diaz Donna Karan Company, LLC 600 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s knit tank top from China. Dear Ms. Diaz: In your letter dated June 9, 2011, you requested a tariff classification ruling for a woman’s knit tank top. The submitted sample, Style #754160190, is a tank top made with two layers. The outer layer is constructed from 100% nylon open-work knit fabric. The inner layer is constructed from 100% cotton knit fabric. The two layers are securely sewn together. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The essential character is imparted by the open-work fabric comprising the outer layer. We are returning your sample as you requested. The applicable subheading for Style 754160190 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), 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’, tank tops and singlets, women’s. 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