CLA-2-61:OT:RR:NC:N3:361
Ms. Linda Krueger
Jockey International, Inc.
2300 60th Street
Kenosha, WI 53141
RE: The tariff classification of a woman’s top from China
Dear Ms. Krueger:
In your letter dated February 11, 2019, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 5597 is a woman’s crop top composed of 47 percent polyester and 47 percent nylon and 6 percent spandex knit fabric. The sleeveless tight-fitting top does not reach the waist and features elasticized spaghetti straps, a modified V-shaped front neckline, a drawstring that can tied in center front, a crisscross back and rib knit bottom. The garment has sufficient bust coverage.
You assert that the proper classification of style 5597 is a tank top or singlet under subheading 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. We disagree. This garment does not have features to be considered a tank top or singlet for tariff purposes.
The applicable subheading for style 5597 will be 6114.30.1020, HTSUS, Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 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