A88712 A8 Ruling Active

The tariff classification of a woman's knit garment similar to a tank top from Taiwan. Dear Mr. Stein:

Issued November 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0070

Headings: 6109

Product description

located at 95 Orange Street, New Jersey 07102. The submitted sample, identified by style number 469223, is a woman's garment which is similar to a tank top. The garment is composed of 60% cotton and 40% polyester fine variegated rib knit fabric. The garment is sleeveless and features a scooped neckline, 2 1/2 inch wide shoulder straps, oversized armholes, a two-button false placket, rib knit finishes around the neckline and armholes, and a straight hemmed bottom. The sample which has been submitted with your inquiry will be returned as requested.

CBP rationale

The applicable subheading for the garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States, which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women's or girls': other: other.

Full text

PD A88712 November 15, 1996 CLA-2-61:K:TC:B6:I15 A88712 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Arthur Stein ETA Import & Export Ltd. 1 Cross Island Plaza, 3rd Floor Jamaica, New York 11422 RE: The tariff classification of a woman's knit garment similar to a tank top from Taiwan. Dear Mr. Stein: In your letter dated September 12, 1996 you requested a classification ruling on behalf of Morsly, Inc. located at 95 Orange Street, New Jersey 07102. The submitted sample, identified by style number 469223, is a woman's garment which is similar to a tank top. The garment is composed of 60% cotton and 40% polyester fine variegated rib knit fabric. The garment is sleeveless and features a scooped neckline, 2 1/2 inch wide shoulder straps, oversized armholes, a two-button false placket, rib knit finishes around the neckline and armholes, and a straight hemmed bottom. The sample which has been submitted with your inquiry will be returned as requested. The applicable subheading for the garment will be 6109.10.0070, Harmonized Tariff Schedule of the United States, which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women's or girls': other: other. The duty rate will be 20.1% ad valorem. The garment falls within textile category designation 339. As a product of Taiwan, this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements. 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 Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport

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