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The tariff classification of five women's knit garments from China.
Issued February 9, 1994 by U.S. Customs and Border Protection.
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Copies to clipboard89 893514 (February 9, 1994)
Tariff classification
HTS codes: 6109.10.0060, 6110.20.2075
Product description
You submitted five 100% cotton, women's knit garments. The garments are all made from 1X1 ribbed fabric. Style #1 is a tank top that features shoulder straps; a U-neck (back and front); and a hemmed bottom. Style #2 is a pullover that features a V-neck; short hemmed sleeves; and a hemmed bottom. Style #3 is a pullover that features a round neck; short hemmed sleeves; and a hemmed bottom. Style #4 is a pullover that features a V-neck; long sleeves with ribbed cuffs; and a hemmed bottom. Style #5 is a pullover that features a round neck; long sleeves with ribbed cuffs; and a hemmed bottom. The neckline of each garment is finished with decorative stitching. These garments are not considered underwear. The heavier than normally seen fabric, the neck finish and hem are more indicative of a garment meant to be visible when worn. Your samples are being returned.
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 women's T-shirts.
Full text
NY 893514 February 9, 1994 CLA-2-61:S:N:N5: 359 893514 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2075 Ms. Terri Carman Triple "B" Customhouse Brokers 4882 W. 145th Street Hawthorne, CA 90250 RE: The tariff classification of five women's knit garments from China. Dear Ms. Carman: In your letter dated December 8, 1993, on behalf of Ed Garber Associates, you requested a tariff classification ruling. You submitted five 100% cotton, women's knit garments. The garments are all made from 1X1 ribbed fabric. Style #1 is a tank top that features shoulder straps; a U-neck (back and front); and a hemmed bottom. Style #2 is a pullover that features a V-neck; short hemmed sleeves; and a hemmed bottom. Style #3 is a pullover that features a round neck; short hemmed sleeves; and a hemmed bottom. Style #4 is a pullover that features a V-neck; long sleeves with ribbed cuffs; and a hemmed bottom. Style #5 is a pullover that features a round neck; long sleeves with ribbed cuffs; and a hemmed bottom. The neckline of each garment is finished with decorative stitching. These garments are not considered underwear. The heavier than normally seen fabric, the neck finish and hem are more indicative of a garment meant to be visible when worn. Your samples are being returned. The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's T-shirts..tank tops and similar articles, knitted: of cotton: other. The rate of duty will be 21% ad valorem. The applicable HTS subheading for the pullovers will be 6110.20.2075, which provides for women's sweaters, pullovers...knitted: of cotton: other. The rate of duty will be 20.7% ad valorem. The five garments fall within textile category designation 339. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. 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
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