The tariff classification of a woman100% rayon knitted tank top from Taiwan
Issued March 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.1065
Headings: 6109
Product description
Your sample is returned as you requested. The submitted sample, Style 0677, is a womanknitted tank top constructed of 100% rayon. Not withstanding your statement that the back of the neckline is above the nape of the neck, the back was found to be one inch below the nape of the neck on our mannequin. The garment features shoulder straps measuring less than one inch wide, a square neckline, and a straight edge bottom.
CBP rationale
The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: women The rate of duty will be 33%.
Full text
PD D88448 March 17, 1999 CLA-2-61:CO:CH:DGD:IO5 D88448 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 Re: The tariff classification of a woman100% rayon knitted tank top from Taiwan Dear Ms. Dairo: In your letter, dated February 10, 1999, you requested a tariff classification ruling. Your sample is returned as you requested. The submitted sample, Style 0677, is a womanknitted tank top constructed of 100% rayon. Not withstanding your statement that the back of the neckline is above the nape of the neck, the back was found to be one inch below the nape of the neck on our mannequin. The garment features shoulder straps measuring less than one inch wide, a square neckline, and a straight edge bottom. The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: women The rate of duty will be 33%. Style 0677 falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are currently 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, Anita Terry-McDonald Acting Port Director Chicago, Illinois
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