The tariff classification of a woman's knit tank top from Hong Kong.
Issued June 26, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
The sample is being returned, as you requested. Style 5325010 is a woman's tank top with an overall fiber content of 63% rayon, 29% cotton, and 8% metallic yarns. The tank top features 1/4 inch shoulder straps, and a square neckline in front and back. The fabric is constructed from two yarns: a rayon/cotton two ply yarn; and a metallic/rayon two ply yarn. Because the weight of all fibers present in a yarn that contains metallic are considered an "other fiber," the fiber breakdown is 43.5% rayon, 29% cotton, and 27.5% other fibers (metallic and rayon). Therefore, the garment is considered to be in chief weight of rayon, a man-made fiber.
CBP rationale
The applicable subheading for the tank top will be 6109.90.1066, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops of man-made fibers for women.
Full text
NY C88340 June 26, 1998 CLA-2-61:RR:NC:WA:361 C88340 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Karen Wilder Import Manager Customs Import Administration Esprit De Corp. 900 Minnesota street San Francisco, CA 94107 RE: The tariff classification of a woman's knit tank top from Hong Kong. Dear Ms. Wilder: In your letter dated May 20, 1998, you requested a classification ruling for a woman's tank top, style 5325010. The sample is being returned, as you requested. Style 5325010 is a woman's tank top with an overall fiber content of 63% rayon, 29% cotton, and 8% metallic yarns. The tank top features 1/4 inch shoulder straps, and a square neckline in front and back. The fabric is constructed from two yarns: a rayon/cotton two ply yarn; and a metallic/rayon two ply yarn. Because the weight of all fibers present in a yarn that contains metallic are considered an "other fiber," the fiber breakdown is 43.5% rayon, 29% cotton, and 27.5% other fibers (metallic and rayon). Therefore, the garment is considered to be in chief weight of rayon, a man-made fiber. The applicable subheading for the tank top will be 6109.90.1066, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops of man-made fibers for women. The rate of duty will be 33.2 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of Hong Kong 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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