The tariff classification of a woman’s tank top from India and various countries

N180157 September 9, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Mr. Marc Thompson Charming Shoppes, Inc. 3750 State Road Bensalem, Pa. 19020 RE: The tariff classification of a woman’s tank top from India and various countries Dear Mr. Thompson: In your letter dated August 11, 2011 you requested a classification ruling. The submitted sample, product # 1000171, is a woman’s tank top constructed from 100 percent cotton knit fabric. The sleeveless garment features a U-shaped neckline in front and back; shoulder straps not over two inches wide; a capped neckline and armholes; a sequined front panel; a 100 percent polyester knit mesh overlay in the front; and a hemmed bottom. You have suggested classification in 6110.20.2079 as a pullover. However, the garment does not possess any features which would preclude it from heading 6109 as a tank top. We are returning your sample as requested. The applicable subheading 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