N219178 N2 Ruling Active

The tariff classification of a ladies’ reversible tank top from Mexico

Issued June 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1065

Headings: 6109

Product description

The submitted sample, Style 968, “Reversible Tricot Mesh Lacrosse Tank” is a reversible garment. Style 968 is constructed from two free hanging layers of contrasting color. Both layers are constructed of 100 percent polyester mesh knit fabric. The fabric is securely sewn together at the neckline and tacked together at the lower side seams. The sleeveless garment features a racer back style; U-shaped neckline in front; oversized armholes; shoulder straps measuring less than 2 inches in width; a rear neckline that falls below the nape of the neck; side panels pieced with contrasting color; and a hemmed bottom on both layers. The garment will be imported in ladies’ sizes XXS/XS-2XL. We are returning your sample as requested.

CBP rationale

The applicable subheading for style 968 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s.

Full text

N219178 June 1, 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 a ladies’ reversible tank top from Mexico Dear Ms. Florentino: In your letter dated May 22, 2012, you requested a tariff classification ruling. The submitted sample, Style 968, “Reversible Tricot Mesh Lacrosse Tank” is a reversible garment. Style 968 is constructed from two free hanging layers of contrasting color. Both layers are constructed of 100 percent polyester mesh knit fabric. The fabric is securely sewn together at the neckline and tacked together at the lower side seams. The sleeveless garment features a racer back style; U-shaped neckline in front; oversized armholes; shoulder straps measuring less than 2 inches in width; a rear neckline that falls below the nape of the neck; side panels pieced with contrasting color; and a hemmed bottom on both layers. The garment will be imported in ladies’ sizes XXS/XS-2XL. We are returning your sample as requested. The applicable subheading for style 968 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), 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

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