CLA-2-61:OT:RR:NC:N3:356
Ms. Sally Gifford
Geodis US
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a women’s tank top from Cambodia
Dear Ms. Gifford:
In your letter dated June 1, 2026, you requested a tariff classification ruling on behalf of your client, Primark
US. Your submitted sample will not be returned.
Style 991177927 is a women’s tank top constructed from 64 polyester, 29 viscose (rayon), and 7 percent
elastane rib knit fabric. The garment extends from the shoulders to below the waist and features a scoop front
neckline; a scoop back neckline that falls below the nape of the neck; shoulder straps that measure
approximately 1.25 inches in width; oversized armholes; lace trim at the neckline through which a narrow
woven fabric has been threaded; and a straight, hemmed bottom with lace trim.
The applicable subheading for Style 991177927 will be 6109.90.1065, Harmonized Tariff Schedule of the
United States (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 general rate of duty will be 32 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division