The tariff classification of a woman’s knit upper body garment from Vietnam

N193056 November 22, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1090 Ms. Flora Lee Grand Apparel USA Inc. 1412 Broadway # 1502 NY, NY 10018 RE: The tariff classification of a woman’s knit upper body garment from Vietnam Dear Ms. Lee: In your letter dated November 3, 2011 you requested a classification ruling. The submitted sample, Style 46152, is a woman’s garment similar to a tank top. The body of the garment is constructed from 100 percent polyester knit fabric. The upper portion of the front and back are overlaid with 65 percent polyester and 35 percent rayon novelty knit fabric. The lower portion of the garment is covered by alternating ruffles constructed of 65 percent polyester and 35 percent rayon novelty knit fabric and 65 percent polyester and 35 percent cotton ribbed knit fabric. The sleeveless garment features a round neckline in front and back; 2 ½ wide shoulder straps; capping at the neckline and armholes; a rear partial opening with a zipper closure starting ½ inch below the neckline extending to the waist; and a hemmed bottom. We are returning your sample. The applicable subheading will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s: Other. 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