The classification of a women’s tank top from Korea.
Issued October 27, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
Style number 137-402 is a women’s 95% cotton, 5% spandex tank top. The garment extends from the shoulders to below the waist. It features straps under two inches in width, a deep V-neck in the front and a slight scoop which falls at the middle of the back in the rear and has a straight hemmed bottom. Your sample is returned as requested.
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: Women’s.
Full text
PD E88069 October 27, 1999 CLA-2-61-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Jonna Barr Tariff Compliance Administrator International Trade and Customs Compliance Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068-5300 RE: The classification of a women’s tank top from Korea. Dear Ms. Barr: In your letter dated September 23, 1999, on behalf of Victoria Secret Catalogue, you requested a tariff classification ruling. Style number 137-402 is a women’s 95% cotton, 5% spandex tank top. The garment extends from the shoulders to below the waist. It features straps under two inches in width, a deep V-neck in the front and a slight scoop which falls at the middle of the back in the rear and has a straight hemmed bottom. Your sample is returned as requested. 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: Women’s. The rate of duty will be 18.8 percent ad valorem. The tank top falls within textile category designation 339. Based upon international textile trade agreements, products of Korea are subject to quota and the requirements of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. Sincerely, Victor G. Weeren Port Director Boston, Massachusetts
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