CLA-2-61:OT:RR:NC:N3:361
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, Georgia 30813
RE: The tariff classification of a woman’s tank top from Mexico
Dear Ms. Paitsell:
In your letter dated December 29, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 2434 is a woman’s tank top. The front panel is composed of 100 percent polyester knit fabric, and the back panel is composed of 100 percent polyester mesh knit fabric. The sleeveless garment extends below the waist and features a racer back style, a U-shaped front neckline, shoulder straps measuring less than 2 inches in width, and a hemmed bottom.
The applicable subheading for style 2434 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 duty rate 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 World Wide Web at https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division