The tariff classification of womentank tops and a pullover from Hong Kong
Issued September 21, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6110.20.2075
Product description
The submitted samples, styles P34693, P33694 and P34753, are womenupper body garments, which are manufactured from 100% cotton fine knit fabric. Style P34693 is a womens sleeveless pullover style garment, which features a V neckline, under 2 inch wide shoulder straps and a back neckline which does not fall below the nape of the neck. Styles P34753 and P33694 are womentank tops; both garments feature square necklines and under two inch wide shoulder straps. As requested, your samples will be returned to you.
CBP rationale
The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for womencotton sweaters and similar garments. The applicable subheading for the tank tops will be 6109.10.0060, (HTS), which provides for womencotton tank tops.
Full text
PD D81563 September 21, 1998 CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2075 Mr. William Ortiz Stile Associates Ltd. 153-66 Rockaway Blvd. Jamaica, New York 11434 RE: The tariff classification of womentank tops and a pullover from Hong Kong Dear Mr. Ortiz: In your letter dated August 21, 1998, you requested a tariff classification ruling on behalf of Crystal Kobe Ltd. The submitted samples, styles P34693, P33694 and P34753, are womenupper body garments, which are manufactured from 100% cotton fine knit fabric. Style P34693 is a womens sleeveless pullover style garment, which features a V neckline, under 2 inch wide shoulder straps and a back neckline which does not fall below the nape of the neck. Styles P34753 and P33694 are womentank tops; both garments feature square necklines and under two inch wide shoulder straps. As requested, your samples will be returned to you. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for womencotton sweaters and similar garments. The rate of duty will be 19%. The applicable subheading for the tank tops will be 6109.10.0060, (HTS), which provides for womencotton tank tops. COMMENT1 All three styles fall 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. The designated textile and apparel categories 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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, William J. Luebkert Port Director Philadelphia
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