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

N241903 June 12, 2013 CLA-2-61:OT:RR:NC:N3:358 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 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 1289, is a girl’s “Motivator Jersey” tank top. The main body, except for the rear yoke, inserts and piping is constructed from 90 percent polyester, 10 percent spandex wicking jersey fabric. The rear yoke, inserts and piping are constructed from 92 percent polyester, 8 percent spandex wicking mesh fabric. The sleeveless garment features a U-shaped front neckline and a less pronounced scoop rear neckline. The shoulder straps measure 2 ¼ inches in width. The back has an open mesh crescent shape yoke insert extending from the shoulders to below the armhole openings. The front has two sets of curved jersey inserts at the sides that taper vertically and continue as one insert at the back, directly below the yoke. The garment coverage 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 1289 will be 6109.90.1090, 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’, other. 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