The tariff classification of a woman’s knit garment from Mexico

N264446 May 29, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit garment from Mexico Dear Mr. Rizner: In your letter dated April 17, 2015, you requested a classification ruling. Your sample will be returned as requested. Style 354 is a woman’s upper body garment similar to a tank top constructed from 100% polyester knit fabric. The sleeveless garment extends below the waist and features a scooped front and back neckline, 2 ¼ inch wide shoulder straps, and a hemmed bottom. The applicable subheading for style 354 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 other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty 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