The tariff classification of women’s tank tops from Cambodia.

N183428 October 4, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Regina White Pacific Alliance USA, Inc. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of women’s tank tops from Cambodia. Dear Ms. White: In your letter dated September 2, 2011, you requested a classification ruling on two women’s tank tops. The submitted samples are described as follows: 1. Style #DFOF1072 is a woman’s tank top constructed from 60% cotton, and 40% rayon jersey knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front and back, adjustable shoulder straps measuring less than 2 inches in width, an inner lining beginning at the waist, constructed from 88% rayon and 12% spandex, and a hemmed bottom. You state that the garment will be imported in sizes S-XL. 2. Style #DXOF1072 is a woman’s tank top constructed from 60% cotton, and 40% rayon jersey knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front and back, adjustable shoulder straps measuring less than 2 inches in width, an inner lining beginning at the waist, constructed from 88% rayon and 12% spandex, and a hemmed bottom. You state that the garment will be imported in sizes 2XL and 3XL. We are returning your samples. The applicable subheading for the tank tops, Styles DFOF1072 and DXOF1072, 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 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