The tariff classification of a woman’s knit garment, similar to a tank top, from Mexico.

N239842 April 3, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of a woman’s knit garment, similar to a tank top, from Mexico. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a classification ruling for a woman’s knit garment similar to a tank top. The submitted sample, Style #329, is a woman’s upper body garment similar to a tank top constructed from 92% polyester and 8% spandex wicking mesh knit fabric. The sleeveless garment features a scooped neckline in front and back; self fabric trim finishing the front and back necklines and armholes; contrasting color front and rear panels; 2 ½ inch wide shoulder straps; and a hemmed bottom. You state that the garment will be imported in women’s sizes S-2XL. We are returning your sample as you requested. The applicable subheading will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), 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’, other. The rate of duty will be 32% ad valorem. 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