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

N192703 November 21, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s knit tank top from China Dear Mr. Li: In your letter dated November 2, 2011 you requested a classification ruling. The submitted sample, style 68644, is a woman’s tank top constructed from 95 percent rayon and 5 percent spandex knit fabric. The garment features a rounded neckline in front and back; shoulder straps less than 2 inches in width; decorative 100 percent polyester woven fabric strips on the front panel; and a rounded, hemmed bottom. The tank top extends below the waist. You suggest classification under 6211.43.0060 as a woven garment based upon General Rules of Interpretation (GRI) 3 (b). The garment is constructed of knitted fabric. The woven fabric only serves a decorative function. The Explanatory Note to Chapter 61 states that the classification of goods under Chapter 61 is not affected by the presence of parts or accessories, such as woven fabrics, unless those parts or accessories constitute “more than mere trimming”. The woven strips are not an integral component to the tank top. Therefore, these woven strips are “accessories” and do not constitute “more than mere trimming”. Based upon GRI 1 this garment is considered a knit tank top. Headquarters letter H145635 noted. 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