C82437 C8 Ruling Active

The tariff classification of a women's knit tank top and awomen's knit top manufactured in Hong Kong

Issued December 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0060, 6114.20.0010

Headings: 6114, 6109

Product description

The submitted sleeveless samples, designated style numbers 84442 and 84440, are a women's tank top and a women's top, respectively, manufactured from a 100% cotton fine rib knit fabric. Style number 84442 extends to below the waist and features shoulder straps measuring one and one-eighth inches at the tops of the shoulders, a straight neckline, a significant drop in the back that bares much of the back and shoulders, and a straight, selvaged bottom. Style number 84440 extends to below the waist and features shoulder straps measuring three-quarters of an inch in width at the tops of the shoulders, a V-neckline, a significant drop in the back that bares most of the back and shoulders, and a straight, selvaged bottom.

CBP rationale

The applicable subheading for style number 84442 is 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's tank tops, knitted or crocheted, of cotton. The applicable subheading for style number 84440 is HTS 6114.20.0010, which provides for women's or girls' tops, knitted or crocheted, of cotton.

Full text

PD C82437 December 30, 1997 CLA-2-61-CL:FO:CB:I20 CATEGORY: Classification TARIFF NO.: 6109.10.0060, 6114.20.0010 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 top manufactured in Hong Kong Dear Ms. Cheung: In your letter dated December 3, 1997, you requested a tariff classification ruling. The submitted sleeveless samples, designated style numbers 84442 and 84440, are a women's tank top and a women's top, respectively, manufactured from a 100% cotton fine rib knit fabric. Style number 84442 extends to below the waist and features shoulder straps measuring one and one-eighth inches at the tops of the shoulders, a straight neckline, a significant drop in the back that bares much of the back and shoulders, and a straight, selvaged bottom. Style number 84440 extends to below the waist and features shoulder straps measuring three-quarters of an inch in width at the tops of the shoulders, a V-neckline, a significant drop in the back that bares most of the back and shoulders, and a straight, selvaged bottom. The applicable subheading for style number 84442 is 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's tank tops, knitted or crocheted, of cotton. The applicable rate of duty is 19.2%, ad valorem. The applicable subheading for style number 84440 is HTS 6114.20.0010, which provides for women's or girls' tops, knitted or crocheted, of cotton. The applicable rate of duty is 11.2%, ad valorem. Both garments fall within textile category designation 339. Based on international textile trade agreements, products of Hong Kong 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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