The tariff classification of women’s tank tops and tops from Cambodia

N241410 May 23, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010 Mr. Alex Kang Hyesook Kwak d/b/a Master Customs Service 11099 S. La Cienega Blvd., Suite 245 Los Angeles, CA 90045 RE: The tariff classification of women’s tank tops and tops from Cambodia Dear Mr. Kang: In your letter dated April 22, 2013 you requested a tariff classification ruling on behalf of Active USA, Inc. The submitted sample, Style number 9121, is a woman’s tank top. The sample is constructed of 57 percent cotton, 38 percent polyester, and 5 percent spandex knit fabric. The sleeveless garment features a U-shaped neckline in front; mini rib capping along the neckline; a racer back style; and shoulder straps measuring 1 inch in width. The garment extends below the waist and has a hemmed bottom. The submitted sample, Style number 9123, is a woman’s tank top. The sample is constructed of 95 percent cotton and 5 percent spandex knit fabric. The sleeveless garment features a U-shaped neckline in front; mini rib capping along the neckline; a racer back style; and shoulder straps measuring 1 inch in width. The garment extends below the waist and has a hemmed bottom. The submitted sample, Style number 8745, is a woman’s top constructed from 95 percent cotton and 5 percent spandex knit fabric. The garment features a scooped neckline in front; a capped neckline and armholes; and adjustable spaghetti straps. The top extends straight across from side seam to side seam in the front and back. The upper half of the back is exposed. The garment extends below the waist and has a hemmed bottom.  The submitted sample, Style number 8460, is a woman’s top constructed from 95 percent cotton and 5 percent spandex knit fabric. The garment features a scooped neckline in front; a capped neckline and armholes; a shelf bra; adjustable spaghetti straps. The top extends straight across from side seam to side seam in the front and back. The upper half of the back is exposed. The garment extends below the waist and has a hemmed bottom.  We are returning your samples. The applicable subheading for Style number 9121 and 9123 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem. The applicable subheading for Style number 8745 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% ad valorem. Style 8460 cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style 8460 would be inconsistent with 19 C.F.R. §177.7(b). 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