The tariff classification of a women’s tank top from Peru

N334685 August 28, 2023 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Angie McDaniel Sugartown Worldwide, LLC 752 S. Victory DriveLyons, GA 30436 RE:  The tariff classification of a women’s tank top from Peru Dear Ms. McDaniel: In your letter dated August 15, 2023, you requested a tariff classification ruling.  Your sample will be returned to you, as requested.  Style 8277 is a women’s tank top constructed from 70 percent polyester and 30 percent cotton knit fabric.  The sleeveless garment features a ruffled deep V-neckline at the front and the back, 1-5/8-inch shoulder straps, a rubber logo at the front right above the hem, and a curved hemmed bottom that extends to below the waist.    The applicable subheading for style 8277 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. The rate of duty 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division