The tariff classification of a woman’s tank top from China

N246991 October 31, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s tank top from China Dear Ms. Orzol: In your letter dated September 30, 2013 you requested a classification ruling. The submitted sample, Style 05D2SS - TAMANG, is a woman’s tank top constructed of 70 percent polyester and 30 percent cotton knit fabric. The sleeveless garment features a U-shaped front and back neckline; 1 ½ inch wide shoulder straps; hemmed armholes; a cut capped neckline; and a hemmed bottom. We are returning your sample. The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division