The tariff classification of a woman’s tank top from China.

N136980 January 7, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s tank top from China. Dear Mr. Victoria: In your letter dated December 2, 2010, you requested a classification ruling on a woman’s tank top. The submitted sample, Style # 10119, is a woman’s tank top. The foiled portion of the garment is constructed from 60% cotton and 40% modal knit fabric. The front underlay portion is constructed from 95% rayon and 5% spandex knit fabric, and the open-work portion is constructed from 70% cotton and 30% nylon knit fabric. The garment is sleeveless, extends below the waist and features a racer back, a U-shaped neckline in front, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The applicable subheading for the tank top, Style #10119, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem Your sample is being returned as requested. 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