CLA-2-61:OT:RR:NC:N3:361
Ms. Pat McKeldin
Under Armour, Inc.
1020 Hull Street Baltimore, MD 21230
RE: The tariff classification of women’s tank tops from Cambodia and Malaysia.
Dear Ms. McKeldin:
In your letter dated August 4, 2023, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style 1377995A “Women’s UA Run In Peace Tank” is a women’s tank top composed of 60 percent cotton and 40 percent polyester jersey knit fabric. The sleeveless garment features a scoop front neckline, 1-inch shoulder straps, over-sized armholes, a racer-back, rib knit edging at the front and rear necklines, contrasting color letters on the front and back panels, a contrasting color logo at the inner and outer back panel, a contrasting color screen print design at the front and back panels, and a curved, hemmed bottom with side slits.
Style 1378580A “Women’s UA Knockout 2.0 Tank” is a women’s tank top composed of 90 percent polyester and 10 percent elastane jersey knit fabric. The sleeveless garment features a round front neckline, 2-inch shoulder straps, over-sized armholes, a racer-back, a contrasting color logo at the left side front panel, self -fabric capping at the front armholes and on the shoulders, and a straight, hemmed bottom.
The applicable subheading for item style 1377995A 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.
The applicable subheading for style 1378580A will be 6109.90.1065, 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. 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division