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

Ms. Belinda Lopez
Phillips Van Heusen Corp.
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of woman’s garment similar to a tank top from India

Dear Ms. Lopez:

In your letter dated February 15, 2013, you requested a tariff classification ruling.

The submitted sample, Style number 5374, is a woman’s garment that is similar to a tank top. The sample is constructed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment features a U-shaped neckline in front and a racer back style; shoulder straps measuring 1.5 inches in width; a partial front opening with a two-button closure; a two x two inch left breast pocket. The garment extends below the waist and has a hemmed bottom. We are returning your sample.

The applicable subheading for style number 5374 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. 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,

Thomas J. Russo
Director
National Commodity Specialist Division