CLA-2-61:OT:RR:NC:N3:358
Ms. Karen Paitsell
Augusta Sportswear
P.O. Box 14939
Augusta, Georgia 30919
RE: The tariff classification of women’s and girls’ knit tank tops from Mexico
Dear Ms. Paitsell:
In your letter dated January 11, 2016, you requested a tariff classification ruling. A sample accompanied your letter. As requested, the sample will be returned to you.
The submitted sample, Style 9141, “Pike Shell,” is a girl’s tank top constructed from two different knit fabrics. The back panel and lower portion of the front panel are constructed from 90 percent polyester and 10 percent spandex knit fabric. The upper portion of the contrasting color front panel is constructed of 100 percent polyester double knit fabric. The sleeveless garment extends below the waist and features a V-shaped front neckline, shoulder straps measuring less than 2 inches in width and a hemmed bottom. The garment also features a three stripe trim on the front of the straps, neckline, armholes and where the two fabrics meet on the front of the tank. Style 9141 will be imported in girls’ sizes XS-XL. You state that the same garment will be imported as Style 9140 in ladies’ sizes S-XL.
The applicable subheading for Style 9140 (Women’s) will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem.
The applicable subheading for Style 9141 (Girls’) will be 6109.90.1070, HTSUS, 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: Girls’.” The rate of duty will be 32 percent 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division