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The classification of a women’s tank top from Dublin
Issued December 21, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F80705 (December 21, 1999)
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
Style number 03406 is a women’s 100% cotton knitted tank top. The pullover garment is constructed of over nine stitches per two centimeters measured in the horizontal direction and extends from the shoulders to below the waist and features straps, which taper and are sewn together behind the neck. The front of the garment has a deep V-neck and the rear of the garment tapers from the arm holes toward the center of the shoulder blades, exposing the upper front and rear shoulders. The bottom is straight and self finished. 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 T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Tank tops: Women’s.
Full text
PD F80705 December 21, 1999 CLA-2-61-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Melba R. Dario Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The classification of a women’s tank top from Dublin Dear Ms. Dario: In your letter dated December 6, 1999 you requested a tariff classification ruling. Style number 03406 is a women’s 100% cotton knitted tank top. The pullover garment is constructed of over nine stitches per two centimeters measured in the horizontal direction and extends from the shoulders to below the waist and features straps, which taper and are sewn together behind the neck. The front of the garment has a deep V-neck and the rear of the garment tapers from the arm holes toward the center of the shoulder blades, exposing the upper front and rear shoulders. The bottom is straight and self finished. 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 T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: Tank tops: Women’s. The rate of duty will be 18.8 percent ad valorem. The tank top falls within textile category designation 339. This product of Dublin is not subject to quota or the requirements of a visa. 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, Victor G. Weeren Port Director Boston, Massachusetts
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