The tariff classification of a girl’s tank top from Mexico

N241902 June 12, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1070 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a girl’s tank top from Mexico Dear Ms. Florentino: In your letter dated May 6, 2013, you requested a tariff classification ruling. The submitted sample, Style 1279, is a girl’s “Action Jersey” tank top. The main body, except for the inserts and piping, is constructed from 90 percent polyester, 10 percent spandex wicking jersey fabric. The inserts and piping are constructed from 92 percent polyester, 8 percent spandex wicking mesh fabric. The sleeveless garment features one inch wide shoulder straps, a U-shaped front neckline and a racer back with keyhole strap opening. Vertical mesh inserts extend the length of the garment sides tapering in width as they approach the bottom. The tank top extends below the waist and has a hemmed bottom. The style will be imported in girls’ sizes S-L. We are returning your sample as requested. The applicable subheading for style 1279 will be 6109.90.1070, 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, women’s or girls’, tank tops and singlets, girls’. The duty rate 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division