C88148 C8 Ruling Active

The tariff classification of a woman's knit tank top and shorts fromIndia.

Issued June 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2030, 6109.10.0060

Headings: 6104, 6109

Product description

The samples are being returned, as you requested. Style F98-06-031 is a woman's tank top and shorts loungewear set constructed from 100% cotton embroidered fabric. The tank top features one-eighth inch shoulder straps, a V-front neckline, a square back neckline, and a plain hemmed bottom. The shorts feature a one-eighth inch covered elastic waistband, and a plain 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 knit tank tops of cotton for women. The applicable subheading for the shorts will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of cotton.

Full text

NY C88148 June 16, 1998 CLA-2-61:RR:NC:WA:361 C88148 CATEGORY: Classification TARIFF NO.: 6104.62.2030; 6109.10.0060 Mr. William F. Sullivan Brokerage Compliance Mgr. MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's knit tank top and shorts from India. Dear Mr. Sullivan: In your letter dated May 19, 1998, you requested a classification ruling for a woman's tank top and shorts on behalf of Newport News, Inc. The samples are being returned, as you requested. Style F98-06-031 is a woman's tank top and shorts loungewear set constructed from 100% cotton embroidered fabric. The tank top features one-eighth inch shoulder straps, a V-front neckline, a square back neckline, and a plain hemmed bottom. The shorts feature a one-eighth inch covered elastic waistband, and a plain 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 knit tank tops of cotton for women. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for the shorts will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of cotton. The rate of duty will be 16 percent ad valorem. The top falls within textile category designation 339; the shorts fall within textile category 348. Based upon international textile trade agreements, products of India are subject to a visa requirement 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 Part 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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