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

N237000 January 17, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Ms. Mary Zarzecki One Stop 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a woman’s tank top from Pakistan Dear Ms. Zarzecki: In your letter dated December 18, 2012 you requested a classification ruling. The submitted sample, Style EZ017, is a woman’s tank top constructed of 90 percent cotton and 10 percent polyester rib knit fabric. The sleeveless garment features a U-shaped front and back neckline; 1 1/2 inch wide shoulder straps; and a bottom finished with overlock stitching. We are returning your sample. 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