CLA-2-61:OT:RR:NC:N3:361

Mr. Jimmy Ching
Dress Barn/Maurices
30 Dunnigan Drive
Suffern, NY 10901

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

Dear Mr. Ching:

In your letter dated July, 2011, you requested a tariff classification ruling for a woman’s knit tank top. The submitted sample, Style #6000, is a tank top constructed from 58% modal, 38% cotton and 4% spandex knit fabric. The garment is sleeveless, extends below the waist and features a modified U-shaped neckline in front and back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom.

We are returning your sample as you requested.

The applicable subheading for the tank top, Style 6000, 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