The tariff classification of a woman’s garment similar to a tank top from China

N094588 February 25, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1090 Ms. Jeanette Wong IFL (US) Inc. 8680 Cambie Street Vancouver, BC Canada V6P 6M9 RE: The tariff classification of a woman’s garment similar to a tank top from China Dear Ms. Wong: In your letter dated February 8, 2010 you requested a classification ruling. The submitted sample, Style PS01035, consists of a woman’s garment similar to a tank top and a scarf. The scarf is not permanently attached to the top but both garments will be sold together. Both garments are constructed from 65 percent dull rayon and 35 percent rayon knit fabric. The garment similar to a tank top features a U-shaped neckline in front and back, 2 1/8 inch wide shoulder straps, and a tubular bottom. The matching scarf loops around the neck and drapes in the front. The garments are considered as a composite good. The essential character is imparted by the garment similar to a tank top, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. Although you recommend classification as a vest under heading 6110, HTSUS, the garment exhibits all of the required features and silhouette of a tank top of heading 6109, HTSUS, a more specific provision. As the submitted garment meets the requirements of heading 6109, 6110 cannot be considered. We are returning your sample as requested. The applicable subheading for style PS01035, top and scarf, 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