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

N236830 January 15, 2013 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 woman’s tank top from Mexico Dear Ms. Florentino: In your letter dated December 19, 2012, you requested a tariff classification ruling on behalf of Holloway. Style 229326 is a woman’s tank top constructed from 50 percent polyester, 37 percent cotton and 13 percent rayon jersey knit fabric. The garment features a scooped neckline in front and back; two cord shoulder straps measuring less than two inches wide; narrow contrasting color fabric trim around the necklines and armholes; and a bottom finished with 1 ¼ wide contrast color fabric trim. The tank top extends below the waist. We are returning your sample as you 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