The tariff classification of a woman’s tank top from India

N229756 August 9, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd Jamaica, NY 11434 RE: The tariff classification of a woman’s tank top from India Dear Mr. Romano: In your letter dated August 6, 2012 you requested a tariff classification ruling on behalf of your client Seeler Inc. The submitted sample, Style number JSFS13-613 (295354), is a woman’s tank top constructed from two fabrics. The back panel and front lining are constructed from 60 percent cotton and 40 percent rayon knit fabric. The front panel is constructed from 100 percent polyester mesh knit fabric. The sleeveless garment features a U-shaped neckline in front; a scoop neckline in back; shoulder straps measuring less than 2 inches in width; sewn on plastic sequins on the front panel; a curved hemmed bottom that is slightly longer at the garment rear. The garment extends below the waist. Because the garment is constructed of two knitted components with different fiber content we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The mesh component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect. You also referred the garment as a blouse in your request. This style does not exhibit all of the required features of a blouse. The garment is more specifically classified in heading 6109, as a tank top, based on the terms of the heading. We are returning your sample. The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division