CLA-2-61:OT:RR:NC:TA:361

Mr. Mike Rizner
Augusta Sportswear
P. O. Box 14939
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 November 24, 2009, on behalf of Jones and Mitchell, you requested a classification ruling for a woman’s tank top.

The submitted sample, Style #112338, is a woman’s tank top constructed from 100% cotton knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front, racer back, shoulder straps measuring less than 2 inches in width, and overlock stitching finishing the bottom.

Your sample is being returned as requested.

The applicable subheading for the tank top, Style 112338, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% 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,

Robert B. Swierupski
Director
National Commodity Specialist Division