The classification of a woman's knit tank top and panty from Sri Lanka.
Issued September 18, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6108.21.0010
Product description
Style A100B consists of a woman's sleeveless tank top and a panty constructed from 100% cotton, rib knit fabric. The tank top features a built-in bra, 1/4 inch adjustable shoulder straps, a U shaped neckline in front and back, and a hemmed bottom. The thong style panty features an elasticized waistband, a lined crotch and leg openings. Although you have referred to these articles as sleepwear, you have presented no documentation to support your claim.
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 tank tops of cotton, for women. The applicable subheading for the panty will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for panties of cotton, for women.
Full text
NY D82300 September 18, 1998 CLA-2-61:RR:NC:WA:361 D82300 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6108.21.0010 Ms. Luisa Nakamura Air-Sea Forwarders, Inc. 9009 La Cienega Boulevard Inglewood, CA 90301 RE: The classification of a woman's knit tank top and panty from Sri Lanka. Dear Ms. Nakamura: In your letter dated September 4, 1998, you requested a classification ruling on behalf of Frederick's of Hollywood, Inc. The samples you submitted will be returned, as you requested. Style A100B consists of a woman's sleeveless tank top and a panty constructed from 100% cotton, rib knit fabric. The tank top features a built-in bra, 1/4 inch adjustable shoulder straps, a U shaped neckline in front and back, and a hemmed bottom. The thong style panty features an elasticized waistband, a lined crotch and leg openings. Although you have referred to these articles as sleepwear, you have presented no documentation to support your claim. The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops of cotton, for women. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for the panty will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for panties of cotton, for women. The rate of duty will be 7.9 percent ad valorem. The tank top falls within textile category designation 339 and the panty within category designation 352. Based upon international textile trade agreements, products of Sri Lanka 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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