The tariff classification of a woman’s knit shirt, tops and upper body garment similar to a tank top, from China.

N130278 December 1, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6109.10.0070; 6114.20.0010 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, NY 10119 RE: The tariff classification of a woman’s knit shirt, tops and upper body garment similar to a tank top, from China. Dear Ms. Tobar: In your letter dated October 25, 2010, you requested a tariff classification ruling for a woman’s knit blouse, top and upper body garment. The submitted samples are described as follows: 1. Style #CK4W - Consists of two garments tacked together at the shoulders. The inner garment is a top constructed from 70% cotton and 30% linen knit fabric. The garment is sleeveless, does not reach the waist and features a modified U-shaped neckline in front and back, a large keyhole opening in front, oversize armholes, and a hemmed bottom. The garment provides sufficient bust coverage. The outer garment of Style CKAW is woman’s top constructed from 70% cotton and 30% linen knit fabric. The garment extends to approximately mid-thigh and features an asymmetrical neckline extending from the top of one shoulder under the arm on the opposite side. One shoulder has a shoulder strap measuring approximately 2 inches in width and the other shoulder has a spaghetti strap. The garment lacks neck/shoulder coverage and has spangles on the left side of the upper front, and a hemmed bottom. Because the two garments can be easily detached from each other without damage to either one, they are classified as separate garments. 2. Style #CK6T – A woman’s shirt constructed from 100% cotton jersey knit fabric. The garment features a U-shaped neckline in front, a partial front opening with a zippered closure, short oversize sleeves, and a hemmed bottom. The garment has at least 10 or more stitches measured in both directions. 3. Style CK61 – A woman’s upper body garment similar to a tank top. The garment is sleeveless, extends below the waist, and is constructed from 100% cotton jersey knit fabric. The garment features a V-shaped neckline, a partial front opening with a zippered closure, a slit at the bottom left, a racer back, and a hemmed bottom. We are returning your samples as requested. The applicable subheading for the inner and outer garments of Style CK4W, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% ad valorem. The applicable subheading for the shirt, Style CK6T, will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. The applicable subheading for Style CK61 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other. The rate of duty will be 16.5% 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