CLA-2-61:OT:RR:NC:N3:361
Mr. Hiromi Acuna
Chaser
217 E 157th Street
Gardena, California 90248
RE: The tariff classification of a woman’s tank top from China
Dear Mr. Acuna:
In your letter dated February 28, 2018, you requested a tariff classification ruling. Your sample will be retained for our files.
Style CW7234 is a woman’s tank top composed of 100 percent cotton knit fabric. The sleeveless garment features a U-shaped front neckline, 1 inch wide shoulder straps, a high rear neckline below the nape of the neck, a knotted design back, and a curved hemmed bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for style CW7234 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton. Women’s or girls’: Other: Tank tops: Women’s”. The rate of duty will be 16.5 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