CLA-2-61:OT:RR:NC:TA:361
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA. 30813
RE: The tariff classification of tank tops from Mexico
Dear Mr. Rizner:
In your letter dated May 15, 2008 you requested a classification ruling.
The submitted sample, style 1202 is a woman’s tank top constructed from 90 percent polyester and 10 percent spandex knit fabric. The garment is a racer back style with a U-shaped neckline in front, 1 ½ inch shoulder straps and a hemmed bottom. The tank top extends below the waist.
You state in your letter this garment will also be imported in girls’ sizes as style 1203.
The sample will be returned to you.
The applicable subheading for style 1202 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.
The applicable subheading for style 1203 will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: 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/.
Styles 1202 and 1203 fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division