B83472 B8 Ruling Active

The tariff classification of a woman's cotton knit tank top from Hong Kong

Issued March 31, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060

Headings: 6109

Product description

Style PDK239 is a woman's 100% cotton rib knit tank top which extends below the waist and features a square neckline; oversized armholes; 1-1/2 inch straps; and a hemmed bottom.

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': other: tank tops: women's.

Full text

PD B83472 March 31, 1997 CLA-2-61:361:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Debbie Carchidi Import Manager Wet Seal, Inc. 64 Fairbanks Irvine, California 92718 RE: The tariff classification of a woman's cotton knit tank top from Hong Kong Dear Ms. Carchidi: In your letter dated March 19, 1997, you requested a classification ruling. Style PDK239 is a woman's 100% cotton rib knit tank top which extends below the waist and features a square neckline; oversized armholes; 1-1/2 inch straps; and a hemmed bottom. 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': other: tank tops: women's. The duty rate will be 19.6 percent ad valorem. Style PDK239 falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston

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