CLA-2-61:OT:RR:NC:N3:354
Ms. Kerry Caban
PVH Corp
285 Madison Avenue New York, NY 10017
RE: The tariff classification of a tank styled undershirt from Sri Lanka
Dear Ms. Caban:
In your letter dated July 26, 2023, you requested a tariff classification ruling. The sample will be returned as requested.
Style GA1005 is a woman’s “Minimizing Tank” style undershirt constructed of 53% cotton, 35% modal, 12% elastane two-ply knit fabric. The undergarment is stated to be part of your gender affirming line. The undershirt features a scoop front and back neckline, 1 5/8-inch-wide shoulder straps, and a hemmed bottom. You state that the item contains additional elastic and lamination to bind the female breasts. The lamination encompasses the upper half of the front inner layer of fabric and forms a crisscross pattern on the inner layer on the back.
You state that you are unsure whether to classify this under 6109.10.0007, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for men’s cotton singlets or 6109.10.0060, HTSUS, which provides for women’s cotton tank tops. Since this style is worn and designed for women, the item will be classified under the women’s provision. Specifically, since this is considered underwear, the applicable subheading for this style will be 6109.10.0037, HTSUS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: Of cotton: Women’s or girls’: Underwear. The duty rate will be 16.5% 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division