The tariff classification of two women’s upper body garments from Vietnam

N135374 December 30, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of two women’s upper body garments from Vietnam Dear Ms. Roberts: In your letter dated November 11, 2010 you requested a classification ruling. We are unable to rule on style 1T6807 as the submitted garment sample does not match the garment photos that were enclosed as part of your request for this same style. Additionally, we find that the submitted garment sample has a sewn-in label indicating size large and a hang-tag indicating size small. We require a final intact production sample in a women’s regular size medium, in the condition as will be imported for the garment identified as style 1T6807. Note all future submission should comply with this sample size requirement. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The submitted sample, Style 1T6696, is a woman’s tank top constructed from 96 percent cotton and 4 percent elastic knit fabric. The sleeveless garment features a U-shaped neckline in front and back, shoulder straps that are less than two inches wide, capped neckline and armholes and a hemmed bottom. You suggest classification under 6114.20.0010 as tops. However, there are no features which would exclude this garment from 6109 as a tank top. We are returning your samples. The applicable subheading for style 1T6696 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate 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