The tariff classification of women’s tank tops and tops from Vietnam

N152587 March 14, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Ms. Lynn Chan WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of women’s tank tops and tops from Vietnam Dear Ms. Chan: In your letter dated March 3, 2011 you requested a classification ruling on behalf of your client Tartan Fashion Inc. The submitted sample, Style 53690, is a woman’s tank top constructed from 55 percent cotton and 45 percent tencel jersey knit fabric. The sleeveless garment features a U-shaped neckline in front, a racer back, shoulder straps that are less than two inches wide, a capped neckline and armholes and a plain hemmed bottom. The garment provides sufficient coverage of the bust. You suggest classification under 6114.20.0010 as a top. However, there are no features which would exclude this garment from 6109 as a tank top. Style 53695 cannot be ruled upon due to the presence of an inner shelf- bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style 53695 would be inconsistent with 19 C.F.R. §177.7(b). Therefore, the above referenced file is hereby administratively closed.  We are returning your samples. The applicable subheading for style 53690 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