The tariff classification of a woman’s knit top and tank top from Vietnam.

N190441 November 23, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6114.30.1020 Ms. Krista Engebregtsen Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s knit top and tank top from Vietnam. Dear Ms. Engebregtsen: In your letter dated October 19, 2011, you requested a tariff classification ruling for a woman’s knit top and tank top. The submitted sample, Style #JKM112072, is comprised of two women’s garments. The outer garment is a top constructed from 70% rayon and 30% polyester knit fabric. The garment extends below the waist and features a U-shaped neckline in front, short sleeves and a back opening that is pulled together in the rear with a fabric tube. The top has shoulder coverage and sufficient bust coverage. The inner garment is a tank top constructed from 100% polyester knit fabric. The tank top is sleeveless, extends below the waist and features a U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. You state that the garments will be imported in sizes XS-XXL. We are returning your samples as you requested. The applicable subheading, for the tank top of Style JKM112072, will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty will be 32% ad valorem. The applicable subheading, for the top of Style JKM112072, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% 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