855406 85 Ruling Active

The tariff classification of a woman's tank top and brief from Hong Kong.

Issued September 12, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060, 6108.21.0010

Headings: 6108, 6109

Product description

As requested, the samples are being returned to you. Style B407, the top, is a woman's 100% cotton, rib knit tank-top. The garment features shoulder straps, oversized armholes, a low neckline constructed from an embroidered net fabric, and a hemmed bottom. The shoulder straps and armholes are finished with an elasticized capping. Style B407, the bottom, is a woman's 100% cotton rib knit brief. The garment features elasticized waist and leg openings and an embroidered openwork insert in the front of the brief.

CBP rationale

The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': tank tops: women's. The applicable subheading for the brief will be 6108.21.0010, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton.

Full text

NY 855406 September 12,1990 CLA-2-61:S:N:N3H:354 855406 CATEGORY: Classification TARIFF NOS.: 6109.10.0060; 6108.21.0010 Mr. Robert T. Stack Siegel, Mandell & Davidson One Whitehall Street New York, NY 10004 RE: The tariff classification of a woman's tank top and brief from Hong Kong. Dear Mr. Stack: In your letter dated August 14, 1990, on behalf of Frederick Worldwide Company, you requested a classification ruling. As requested, the samples are being returned to you. Style B407, the top, is a woman's 100% cotton, rib knit tank-top. The garment features shoulder straps, oversized armholes, a low neckline constructed from an embroidered net fabric, and a hemmed bottom. The shoulder straps and armholes are finished with an elasticized capping. Style B407, the bottom, is a woman's 100% cotton rib knit brief. The garment features elasticized waist and leg openings and an embroidered openwork insert in the front of the brief. The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': tank tops: women's. The duty rate will be 21 percent ad valorem. The applicable subheading for the brief will be 6108.21.0010, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton... women's. The duty rate will be 8.1 percent ad valorem. The tank top falls within textile category designation 339. The briefs fall within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →