CLA-2-61:OT:RR:NC:N3:356

Mr. Shaul Ashkenazy
Exist Inc.
1650 N.W. 23rd Avenue
Unit A
Fort Lauderdale, FL 33311

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

Dear Mr. Ashkenazy:

In your letter dated December 17, 2013, you requested a tariff classification ruling. The submitted sample will be returned.

Style DFT01 is a men’s tank top constructed from 100 percent polyester, finely knit, jersey fabric that measures 37 stitches per two centimeters counted in the horizontal direction. Style DFT01 is sleeveless with oversized armholes; shoulder straps that measure 1 and 3/4 inches in width; a low, V-styled, front neckline; contrasting color capping at the neckline; self –fabric capping at the armholes; contrasting color piping at each side; contrasting color mesh knit fabric panels at the side seams; a racer styled back; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom. The applicable subheading for Style DFT01 will be 6109.90.1013, 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: men’s or boys: tank tops and singlets: men’s. 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 Rosemary Hayward at (646) 733-3064.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division