N218500 N2 Ruling Active

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

Issued May 24, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1070, 6109.90.1065

Headings: 6109

Product description

The submitted sample, Style 1282, is a woman’s “Inspiration Jersey” tank top constructed from 90 percent polyester and 10 percent spandex wicking knit fabric. The sleeveless garment features a racer back style; U-shaped neckline in front; shoulder straps measuring less than 2 inches in width; an open mesh insert measuring approximately 3 inches in width, starting at the back neckline that extends to the bottom of the garment; two open mesh side inserts; and a hemmed bottom. The tank top extends below the waist. The tank tops will be imported in ladies’ sizes S-2XL under style 1282 and girls’ sizes S-L under style 1283. We are returning your sample as requested.

CBP rationale

The applicable subheading for style 1282 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 applicable subheading for style 1283 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’.

Full text

N218500 May 24, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6109.90.1070 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ tank tops from Mexico Dear Ms. Florentino: In your letter dated May 17, 2012, you requested a tariff classification ruling. The submitted sample, Style 1282, is a woman’s “Inspiration Jersey” tank top constructed from 90 percent polyester and 10 percent spandex wicking knit fabric. The sleeveless garment features a racer back style; U-shaped neckline in front; shoulder straps measuring less than 2 inches in width; an open mesh insert measuring approximately 3 inches in width, starting at the back neckline that extends to the bottom of the garment; two open mesh side inserts; and a hemmed bottom. The tank top extends below the waist. The tank tops will be imported in ladies’ sizes S-2XL under style 1282 and girls’ sizes S-L under style 1283. We are returning your sample as requested. The applicable subheading for style 1282 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 1283 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, Thomas J. Russo Director National Commodity Specialist Division

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