The tariff classification of a boys’ tank top from Mexico.

N241557 May 30, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1025 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a boys’ tank top from Mexico. Dear Ms. Florentino: In your letter dated May 1, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 704 “Training Tank” is a boy’s tank top constructed from 100% polyester, finely knit interlock fabric. The item has oversized armholes, shoulder straps measuring not over 2 inches in width, a round front neckline, a rear neckline that falls below the nape of the neck and a hemmed bottom. The garment will be imported in Youth (Boys’) sizes YS - YL. The applicable subheading for Style 704 will be 6109.90.1025, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: boys’. The rate of duty is 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division