The tariff classification of an infant’s and girl’s tank top from Honduras

N275558 May 31, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.20.2000; 6109.10.0065 Ms. Julia Ingram Garan Manufacturing Corp. 601 Highway 12 West Starkville, Mississippi 39759 RE: The tariff classification of an infant’s and girl’s tank top from Honduras Dear Ms Ingram: In your letter dated April 20, 2016, you requested a tariff classification ruling. A sample accompanied your letter. As requested, the sample will be returned to you. The submitted sample, Style S17-703, is an infant girl’s striped tank top (size 24 months) constructed from 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment features a square neckline with rib-knit capping in the front and back; oversized armholes with rib knit capping; ½ inch wide shoulder straps; and a plain, hemmed bottom. The garment will be imported in infant girls’ sizes 0/3 months to 24 months and girls’ toddler sizes 2T-5T. In your letter, you suggest the garment is classified as a top under 6111.20.6070 or 6114.20.0010, depending on the size. This garment has a tank top silhouette, extends below the waist and has sufficient coverage common to garments of heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style S17-703 (babies) will be 6111.20.2000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: T-shirts, singlets and similar garments, except those imported as parts of sets.” The rate of duty will be 14.9 percent ad valorem. The applicable subheading for Style S17-703 (toddlers) will be 6109.10.0065, 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