The tariff classification of women's cotton knit tank topsfrom China.
Issued November 13, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
The first sample is designated as style 8200. It is a tank top made of 95% cotton and 5% spandex two by two rib knit fabric. The tank top has a round neck line and straps that measure approximately two inches at the shoulders. It reaches to or below the waist line and has a hemmed bottom. The second sample is designated as style 5366. It is a tank top that is made of 100% cotton rib knit fabric. It has a V neck in the front and an oval neck line in the rear. It has shoulder straps that measure approximately one-quarter inch in width and is hemmed at the bottom. The tank top reaches to or below the waist. The sample garments are being returned.
CBP rationale
The applicable subheading for the tank tops will be 6109.10.0060 Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton.
Full text
PD D83701 November 13, 1998 CLA-2-61:NEW: TCB I: I19 D83701 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Richard T. Grimm RT Fashions, Ltd. 1412 Broadway, Room 456 New York, NY 10018 RE: The tariff classification of women's cotton knit tank tops from China. Dear Mr. Grimm: In your letter dated September 23, 1998, you requested a tariff classification ruling. Two samples were submitted. The first sample is designated as style 8200. It is a tank top made of 95% cotton and 5% spandex two by two rib knit fabric. The tank top has a round neck line and straps that measure approximately two inches at the shoulders. It reaches to or below the waist line and has a hemmed bottom. The second sample is designated as style 5366. It is a tank top that is made of 100% cotton rib knit fabric. It has a V neck in the front and an oval neck line in the rear. It has shoulder straps that measure approximately one-quarter inch in width and is hemmed at the bottom. The tank top reaches to or below the waist. The sample garments are being returned. The applicable subheading for the tank tops will be 6109.10.0060 Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton. The rate of duty will be 19.2 percent ad valorem. The tank tops fall within textile category designation 339. As products of China, this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
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