The tariff classification of five women’s upper body garments from Thailand

N198830 January 27, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065, 6109.10.0060, 6110.30.3059, 6114.30.1020 Ms. DeeDee Desmet Adidas Group 5055 North Greeley Avenue Portland, Oregon 97217 RE: The tariff classification of five women’s upper body garments from Thailand Dear Ms. Desmet: In your letter dated December 20, 2011 you requested a classification ruling. The submitted sample, style S1080318, is a woman’s tank top constructed from 86% nylon and 14% elastane knit fabric. The garment features a racer back style; a V-shaped neckline in front; 1 1/2 inch wide shoulder straps; side inserts; contrasting overlay strips on the sides; and a plain, hemmed bottom. The tank top extends below the waist. The submitted sample, style S1153007, is a woman’s one-piece layered look garment with an insert consisting of a second set of front shoulder straps and a racer back sewn into the neckband seam area that simulates a sleeveless pullover worn over a racer back styled garment. The garment is constructed of a finely knit 51% modal 49% cotton fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The sleeveless garment features a scoop front neckline, a pleated effect at the center upper front panel area, an oval cutout at the upper back area, a print design on the front panel, and a straight self-fabric banded garment bottom. The garment extends to below the waist. The submitted sample, style S11APW701, is a woman’s tank top constructed from 57% cotton, 38% polyester and 5% elastane knit fabric. The sleeveless garment features a U-shaped neckline in front; a racer style back; 5/8 inch wide shoulder straps; an all over print design on the front panel; capped necklines and armholes; and a hemmed bottom. The submitted sample, style S11APW707, is a woman’s tank top constructed from 57 % cotton, 38% polyester and 5% elastane knit fabric. The sleeveless garment features a U-shaped neckline in front; a racer style back; 5/8 inch wide shoulder straps; three ½ wide overlay strips extending the length of the garment on both sides; an embroidered Adidas logo on the front panel below the neckline; capped necklines and armholes; and a hemmed bottom. The submitted sample, style S1040034, is a woman’s top constructed from 100% polyester knit fabric. The top features a U-shaped front neckline; a modified racer style back with a keyhole opening in the center back; screen print and heat seal designs; contrasting color capping on the necklines and armholes; and a hemmed bottom. We are returning your samples as requested. The applicable subheading for style S1080318 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. The applicable subheading for style S1153007 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: other. The duty rate will be 32% ad valorem. The applicable subheading for styles S11APW701 and S11APW707 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style S1040034 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. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division