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

N246963 November 6, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s tank top from China Dear Ms. Orzol: In your letter dated September 30, 2013 you requested a tariff classification ruling. The submitted sample, Style number 05D2SP TUFFING, is a woman’s tank top. The garment is constructed of 100 percent cotton knit fabric. The sleeveless tank top features a U-shaped neckline in front and back; 1 ½ inch wide shoulder straps; a screen print design on the front panel; and a hemmed bottom.  We are returning your sample as requested. The applicable subheading will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division