The tariff classification of a woman’s knit tank top and romper from China.

N089737 February 4, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6114.20.0040 Mr. Jerry Armani Mamiye Brothers 112 West 34th Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a woman’s knit tank top and romper from China. Dear Mr. Armani: In your letter dated December 31, 2009, you requested a tariff classification ruling for a woman’s knit tank top and romper. The submitted samples are described as follows: Style #9R90467 consists of two garments tacked together at the shoulders. The outer garment is a tank top which is constructed from 90% nylon and 10% spandex mesh knit fabric. The garment extends below the waist and features a U-shaped neckline in front, a left front chest pocket, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The inner garment is a romper which the top portion is constructed from 95% cotton and 5% spandex 2x2 rib knit fabric. The bottom portion of the romper is constructed from100% cotton, French terry knit fabric. The romper is sleeveless and features a racer-back, a U-shaped neckline in front, and hemmed leg openings. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. We are returning your samples as you requested. The applicable subheading, for the tank top of Style 9R90467 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), 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’, tank tops and singlets, women’s. The rate of duty will be 32% ad valorem. The applicable subheading for the romper of Style 9R90467 will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Sunsuits, washsuits, one-piece playsuits and similar apparel: Women’s. The duty rate will be 10.8% 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