The tariff classification of a woman’s knit tank top

N100597 April 20, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1065 Ms. Gayle E. WilliamsSears Holdings Corporation Dept. 733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL. 60179 RE: The tariff classification of a woman’s knit tank top Dear Ms. Williams: In your letter dated April 2, 2010 you requested a classification ruling. The submitted sample, Style WHOCR78173MI, is a woman’s tank top. The back panel is constructed from 100 percent cotton knit fabric. The front panel is constructed from 100 percent polyester mesh knit fabric which is lined with 100 percent cotton knit fabric. The sleeveless garment features a racer back style, U-shaped neckline in front, sequins sewn across the entire front panel, 1 ½ wide shoulder straps and a hemmed bottom. As the entire front panel is constructed of 100 percent polyester knit fabric, the garment will be classified as a knit tank top of man-made fibers pursuant to GRI 3(b). Headquarters letters W968350 and 957407 noted. We are returning your sample. The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. 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