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

N361928June 11, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6109.90.1065
Ms. Sally GiffordGeodis US5101 South Broad StreetPhiladelphia, PA 19112RE: The tariff classification of a women’s tank top from CambodiaDear Ms. Gifford:In your letter dated
June 1, 2026
, you requested a tariff classification ruling on behalf of your client, PrimarkUS. Your submitted sample will not be returned.Style 991177927 is a women’s tank top constructed from 64 polyester, 29 viscose (rayon), and 7 percentelastane rib knit fabric. The garment extends frm the shoulders to below the waist and features a scoop frontoneckline; a scoop back neckline that falls below the nape of the neck; shoulder straps that measureapproximately 1.25 inches in width; oversized armholes; lace trim at the neckline through which a narrowwoven fabric has been threaded; and a straight, hemmed bottom with lace trim.The applicable subheading for Style 991177927 will be 6109.90.1065, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted orcrocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets:Women’s.The general rate of duty will be 32 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject toperiodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division