N239555 N2 Ruling Active

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

Issued March 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1065

Headings: 6109

Product description

The submitted sample, Style number 4134, is a woman’s tank top constructed of 60 percent polyester, 35 percent cotton, and 5 percent spandex. The sleeveless garment features a U-shaped neckline in front; a scoop neckline in back; shoulder straps measuring 2 inches in width; sewn on plastic sequins on the front panel; a curved hemmed bottom that is slightly longer at the garment front. The garment extends below the waist. It will be imported in ladies’ sizes S through XL. We are returning your sample.

CBP rationale

The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s.

Full text

N239555 March 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s tank top from China Dear Mr. Ashkenazy: In your letter dated March 6, 2013 you requested a tariff classification ruling. The submitted sample, Style number 4134, is a woman’s tank top constructed of 60 percent polyester, 35 percent cotton, and 5 percent spandex. The sleeveless garment features a U-shaped neckline in front; a scoop neckline in back; shoulder straps measuring 2 inches in width; sewn on plastic sequins on the front panel; a curved hemmed bottom that is slightly longer at the garment front. The garment extends below the waist. It will be imported in ladies’ sizes S through XL. We are returning your sample. The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty 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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