The tariff classification of a woman’s upper body garment from Bangladesh

N342660
March 27, 2025
CLA-2-61:OT:RR:NC:N1:361
CATEGORY: Classification
TARIFF NO.: 6109.90.8030
Min Xie PVH Corp 285 Madison Ave New York, NY 10017 RE: The tariff classification of a woman’s upper body garment from Bangladesh Dear Ms. Xie: In your letter dated September 17, 2024, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample remnant after laboratory analysis will be returned to you. Style 473013S is a woman’s tank-styled top. The garment extends from the shoulder area to below the waist and provides sufficient bust coverage. The sleeveless top features shoulder straps measuring over two inches in width, a scoop front neckline and a self-start bottom. You state that the garment is composed of 82 percent viscose, 10 percent polyester and 8 percent metallic knit fabric. Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States (HTSUS), and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six- and eight-digit level. The results of the laboratory analysis indicate that style 473013S is composed of 4 plies, consisting of two gray color, staple fiber, manmade artificial (rayon) plies, twisted with a white, multifilament, manmade synthetic (polyester) fiber ply, twisted with a strip that is metallic. The overall composition of the sample by weight is 84 percent rayon, 9.5 percent polyester and 6.5 percent metalized yarn. The applicable subheading for style 473013S will be 6109.90.8030, HTSUS, which provides for Tank tops…knitted or crocheted: Of other textile materials: Other: Women’s: Other. The duty rate will be 16 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 at https://hts.usitc.gov/.

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