N239565 N2 Ruling Active

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

Issued March 28, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1065

Headings: 6109

Product description

The submitted sample, Style 4136, is a woman’s tank top constructed of 60 percent polyester, 35 percent cotton and 5 percent spandex knit fabric. The sleeveless garment features a U-shaped front and back neckline; 2 inch wide shoulder straps; a sequined front panel; and a hemmed bottom. The garment will be imported in sizes S-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 tank tops…knitted or crocheted: Of man-made fibers: Women’s.

Full text

N239565 March 28, 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 Unit A 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 classification ruling. The submitted sample, Style 4136, is a woman’s tank top constructed of 60 percent polyester, 35 percent cotton and 5 percent spandex knit fabric. The sleeveless garment features a U-shaped front and back neckline; 2 inch wide shoulder straps; a sequined front panel; and a hemmed bottom. The garment will be imported in sizes S-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 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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