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N273082 N2 Ruling Active

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

Issued March 18, 2016 by U.S. Customs and Border Protection.

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N2 N273082 (March 18, 2016)

Tariff classification

HTS codes: 6109.90.1065

Headings: 6109

Product description

The sample will be returned to you, as requested. Style 2526 is a woman’s tank top constructed from three different components. The front panel is constructed from 84 percent polyester, 16 percent spandex knit fabric, the inserts at the upper back and top of front straps are constructed from 92 percent polyester, 8 percent spandex knit mesh fabric and the back panel is constructed from 94 percent polyester, 6 percent spandex knit mesh fabric. The sleeveless garment extends below the waist and features shoulder straps measuring less than 2 inches in width, a V-shaped front neckline, a racer back, and a hemmed bottom.

CBP rationale

The applicable subheading for style 2526 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar articles, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s.

Full text

N273082 March 18, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.:6109.90.1065 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s tank top from Mexico Dear Mr. Rizner: In your letter dated January 22, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 2526 is a woman’s tank top constructed from three different components. The front panel is constructed from 84 percent polyester, 16 percent spandex knit fabric, the inserts at the upper back and top of front straps are constructed from 92 percent polyester, 8 percent spandex knit mesh fabric and the back panel is constructed from 94 percent polyester, 6 percent spandex knit mesh fabric. The sleeveless garment extends below the waist and features shoulder straps measuring less than 2 inches in width, a V-shaped front neckline, a racer back, and a hemmed bottom. The applicable subheading for style 2526 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar articles, 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 percent 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 Antoinette Peek-Williams via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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