A87675 A8 Ruling Active

The tariff classification of a women's knit tank top and a

Issued October 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060, 6110.20.2075

Headings: 6109, 6110

Product description

The tariff classification of a women's knit tank top and a

CBP rationale

The applicable subheading for style 271m is 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton.

Full text

PD A87675 October 11, 1996 CLA-2-61-CL:FO:CB:I20 CATEGORY: Classification TARIFF NO.: 6109.10.0060, 6110.20.2075 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women's knit tank top and a women's knit pullover to be manufactured in China Dear Ms. Cheung: In your letter dated September 13, 1996, you requested a tariff classification ruling. The submitted samples, designated style numbers 271m and 272m are, respectively, a women's pullover and a women's tank top manufactured from a 100% cotton fine one-by-one rib knit fabric. In addition to the misses sizes submitted, these two styles will also be imported in petite sizes as style numbers 271p and 272p. Style 271m features a round, capped neckline, short, hemmed sleeves and a straight, hemmed bottom. Style 272m is sleeveless, has a U-neckline which is capped, capped armholes, straps that are one and three-quarter inches wide at the tops of the shoulders, and a straight, hemmed bottom. The applicable subheading for style 271m is 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton. The applicable rate of duty is 19.9%, ad valorem. The applicable HTS subheading for style number 272m is 6109.10.0060, which provides for women's tank tops, knitted or crocheted, of cotton. The applicable rate of duty is 20.1%, ad valorem. The garments fall within textile category designation 339. Based on international textile trade agreements, products of China are subject to quota and the requirement of a visa. 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. 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. The samples are being returned to you, as requested. 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. Sincerely, John M. Regan Service Port Director Port of Cleveland Enclosure

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