The tariff classification of women’s tank tops from Mexico

N215142 May 2, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s tank tops from Mexico Dear Ms. Florentino: In your letter dated April 23, 2012 you requested a classification ruling. The submitted sample, Style 334, is a woman’s tank top constructed from 92 percent polyester and 8 percent spandex knit wicking fabric. The sleeveless garment features a racer back style; a U-shaped neckline in front; triangular inserts on the side panels; one and a half inch wide shoulder straps; large heat seals on the front panel; and a hemmed bottom. The tank top extends below the waist. The tank tops will be imported in ladies’ sizes S-2XL. We are returning your sample as requested. The applicable subheading 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. 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