CLA-2-61:OT:RR:NC:TA:361

Mr. Jerry Armani
Mamiye Brothers, Inc.
112 West 34th Street, Suite 1000
New York, New York 10120-0018

RE: The tariff classification of a woman’s knit tank top from China

Dear Mr. Armani:

In your letter dated April 8, 2009 you requested a classification ruling.

The submitted sample, Style XA93335, is a woman’s tank top constructed from 90 percent nylon and 10 percent spandex openwork knit fabric. The garment is a racer back style with a U-shaped neckline in front, 1 ¾ inch shoulder straps and a hemmed bottom.

We are returning your sample.

The applicable subheading will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% 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 http://www.usitc.gov/tata/hts/.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division