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

Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a woman’s tank top from Jordan.

Dear Ms. Carothers:

In your letter dated August 23, 2010, you requested a classification ruling for a woman’s tank top.

The submitted sample, Style #S9178, is a woman’s tank top constructed from 90% polyester and 10% spandex knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front, a racer back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom.

Your sample is being returned as requested.

The applicable subheading for Style S9178 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty 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,

Robert B. Swierupski
Director
National Commodity Specialist Division