The tariff classification of a woman’s knit tank top from Taiwan

N191809 November 9, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of a woman’s knit tank top from Taiwan Dear Ms. Rainbow: In your letter dated October 21, 2011 you requested a classification ruling. The submitted sample, style 7845, is a woman’s tank top constructed from 53 percent polyester, 29 percent rayon, 11 percent nylon and 7 percent metallic knit fabric. The fabric is constructed of two separate yarns. One yarn is 65 percent polyester and 35 percent rayon and comprises 82 percent of the weight of the fabric. The other yarn is 62 percent nylon and 38 percent metallic and comprises 18 percent of the weight of the fabric. The garment features a U-shaped front neckline, a square back neckline, openwork fabric finishing the necklines and armholes, shoulder straps not over 2 inches in width, and a bottom finished with openwork fabric. The tank top extends below the waist. We are returning your sample as requested. The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% 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