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The tariff classification of a woman’s tank top from Macau.
Issued January 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81066 (January 7, 2000)
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
The garment, Style 3474, is a woman’s tank top constructed of 95% cotton, 5% spandex knit fabric. The sleeveless garment features spaghetti straps, a straight hemmed bottom and a bead fringe on the front neckline. The tank top is cut straight across the back at the middle of the shoulder blades. The sample submitted for Customs examination will be returned to you under separate cover.
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’.
Full text
PD F81066 January 7, 2000 CLA-2-61:EPI25 F81066 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Susan White President White+Warren 80 West 40th Street, 3rd Floor New York, New York 10018 RE: The tariff classification of a woman’s tank top from Macau. Dear Ms. White: In your letter dated December 16, 1999, you requested a tariff classification ruling. The garment, Style 3474, is a woman’s tank top constructed of 95% cotton, 5% spandex knit fabric. The sleeveless garment features spaghetti straps, a straight hemmed bottom and a bead fringe on the front neckline. The tank top is cut straight across the back at the middle of the shoulder blades. The sample submitted for Customs examination will be returned to you under separate cover. 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’. 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 Macau are subject to quota and the requirement 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Eugene P. Kerven Service Port Director Trade Compliance Port of El Paso, Texas
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