N202035 N2 Ruling Active

The tariff classification of a woman’s tank top from India

Issued February 2, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060

Headings: 6109

Product description

The submitted sample, Style 598710, is a woman’s tank top constructed from 55 percent cotton and 45 percent viscose rayon knit fabric. The sleeveless garment features a U-shaped front neckline; a racer style back; 1 ½ inch wide shoulder straps; a small breast pocket on the left side; capped necklines and armholes; and a rounded, hemmed bottom. We are returning your sample as requested.

CBP rationale

The applicable subheading will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s.

Full text

N202035 February 2, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of a woman’s tank top from India Dear Ms. Min Xie: In your letter dated January 25, 2012 you requested a classification ruling. The submitted sample, Style 598710, is a woman’s tank top constructed from 55 percent cotton and 45 percent viscose rayon knit fabric. The sleeveless garment features a U-shaped front neckline; a racer style back; 1 ½ inch wide shoulder straps; a small breast pocket on the left side; capped necklines and armholes; and a rounded, hemmed bottom. We are returning your sample as requested. The applicable subheading will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% 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, Thomas J. Russo Director National Commodity Specialist Division

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