The tariff classification of a woman’s knit garment similar to a tank top, from Mexico.

N090388 February 9, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s knit garment similar to a tank top, from Mexico. Dear Mr. Rizner: In your letter dated January 4, 2010, on behalf of your client High Five, you requested a classification ruling for a woman’s knit garment similar to a tank top. The submitted sample, Style #100107, is a woman’s upper body garment, similar to a tank top constructed from 100% polyester knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring 2½ inches in width, and a hemmed bottom. You state that the garment will be imported in women’s sizes XS-2XL. We are returning your sample as you requested. The applicable subheading for the upper body garment, Style 313 will be 6109.90.1090, 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’, other. The rate of duty will be 32% ad valorem. 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