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

Ms. Maria Padron
Liz Claiborne, Inc.
One Claiborne Avenue
North Bergen, NJ 07047

RE: The tariff classification of a woman’s tank top from Indonesia.

Dear Ms. Padron:

In your letter dated September 14, 2010, you requested a classification ruling on a woman’s tank top.

The submitted sample, Style #7W60732, is a woman’s tank top constructed from 100% cotton knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front, a racer back, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. There are also sewn-on sequins all over the garment.

The applicable subheading for the tank top, Style 7W60732, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem

Your sample is being returned as requested.

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