The tariff classification of girls’ tank tops from El Salvador

N274805 May 10, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.10.0065 Ms. Terra Haas Fruit of the Loom, Inc. P.O. Box 90015 Bowling Green, Kentucky 42102-9015 RE: The tariff classification of girls’ tank tops from El Salvador Dear Ms Haas: In your letter dated April 5, 2016, you requested a tariff classification ruling on behalf of your client, Union Underwear Company. A sample accompanied your letter. The sample will be retained by this office. The submitted sample, Style No. 5TTANKA, is a 5-pack of identically constructed girls’ tank tops made from 100 percent cotton 1 x 1 rib knit fabric in assorted colors. The sleeveless garments feature U-shaped front and back necklines with rib knit capping, oversized armholes with rib knit capping, shoulder straps measuring less than 2 inches in width and a hemmed bottom. The garments will be imported in sizes 2T/3T and 4T/5T. The applicable subheading for Style No. 5TTANKA will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Tank tops: Girls’.” The rate of duty will be 16.5 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division