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

N260705 February 10, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s tank top from Mexico Dear Mr. Rizner: In your letter dated December 22, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 2426 is a woman’s tank top. The shoulders, the front panels, and the back panels are constructed from 90% polyester and 10% spandex knit fabric. The inserts at the upper back, shoulders, and sides are constructed from 92% polyester and 8% spandex knit fabric. The sleeveless garment extends below the waist and features a racer back style, a V-shaped front neckline, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. The applicable subheading for style 2426 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The duty rate will be 32 percent 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division