CLA-2-61:OT:RR:NC:N3:361
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ tank tops from Mexico
Dear Ms. Florentino:
In your letter dated May 17, 2012, you requested a tariff classification ruling.
The submitted sample, Style 1282, is a woman’s “Inspiration Jersey” tank top constructed from 90 percent polyester and 10 percent spandex wicking knit fabric. The sleeveless garment features a racer back style; U-shaped neckline in front; shoulder straps measuring less than 2 inches in width; an open mesh insert measuring approximately 3 inches in width, starting at the back neckline that extends to the bottom of the garment; two open mesh side inserts; and a hemmed bottom. The tank top extends below the waist. The tank tops will be imported in ladies’ sizes S-2XL under style 1282 and girls’ sizes S-L under style 1283.
We are returning your sample as requested.
The applicable subheading for style 1282 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style 1283 will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: girls’. The duty rate 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,
Thomas J. Russo
Director
National Commodity Specialist Division