The tariff classification of women’s tank top from Indonesia

N206070 March 12, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, New York 10901 RE: The tariff classification of women’s tank top from Indonesia Dear Mr. Ching: In your letter dated February 17, 2012 you requested a classification ruling. The submitted sample, Style 86407, is a woman’s tank top mainly constructed from a cotton and polyester burnout knit fabric. Originally the fabric was constructed of 60 percent cotton and 40 percent polyester fabric which underwent a burnout process which changed the fiber content to 52 percent cotton and 48 percent polyester. The sleeveless garment features a U-shaped front neckline; a square rear neckline with a scalloped edge; shoulder straps that are less than two inches wide; an allover print design; a capped front neckline and armholes; and a plain hemmed bottom. The upper portion of the back is composed of a 100 percent polyester lace like knit fabric. The front panel which is constructed of 52 percent cotton and 48 percent polyester imparts the essential character of the garment. We are returning your sample as requested. The applicable subheading 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. 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