The tariff classification of a woman’s knit garment from Mexico

N061082 June 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1090 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of a woman’s knit garment from Mexico Dear Mr. Rizner: In your letter dated March 30, 2009 which was received on May 15, 2009 you requested a classification ruling. The submitted sample, Style 100542, is a woman’s garment constructed from 100 percent polyester knit fabric. The sleeveless garment features a U shaped neckline in front and back; contrasting pieced inserts on the front and back; oversized armholes; self fabric capping at the neckline and armholes; and a straight, hemmed bottom. Style 100542 will be imported in women’s sizes AXS-A2XL. We are returning your sample as requested. The applicable subheading will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s: Other. The duty rate 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division