The tariff classification of three women’s knit tops from China and Hong Kong.
Issued March 16, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6109.10.0070, 6114.20.0010
Product description
The samples are being returned, as you requested. Style W21840188 is a woman’s tank top constructed from 54% cotton, 46% rayon rib knit fabric. The garment features 1½-inch shoulder straps; a u-shaped neckline in front and back; and a self-finished bottom. Style W21860168 is a woman’s knit upper body garment, similar to a tank top, constructed from 75% cotton, 20% nylon and 5% spandex knit fabric. The garment features 2¼-inch shoulder straps; a U-shaped neckline in front and back; and a tubular knit finish at the bottom. Style W21760368 is a woman’s knit halter-top constructed from 53% cotton, 47% rayon knit fabric. The garment has decorative sequins knit into the fabric and features ¼ inch straps that tie behind the neck; and a self finished bottom.
CBP rationale
The applicable subheading for style W21840188 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted: of cotton: women’s. The applicable subheading for style W21860168 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, and similar articles, knitted or crocheted: of cotton: women’s. The applicable subheading for style W21760368 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s.
Full text
NY F82897 March 16, 2000 CLA-2-61:RR:NC:TA:361 F82897 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6109.10.0070; 6114.20.0010 Mr. James J. Kelly Jones Apparel, Atty in Fact Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of three women’s knit tops from China and Hong Kong. Dear Mr. Kelly: In your letter dated February 8, 2000, you requested a classification ruling for three women’s knit upper body garments on behalf of Jones Apparel Group. The samples are being returned, as you requested. Style W21840188 is a woman’s tank top constructed from 54% cotton, 46% rayon rib knit fabric. The garment features 1½-inch shoulder straps; a u-shaped neckline in front and back; and a self-finished bottom. Style W21860168 is a woman’s knit upper body garment, similar to a tank top, constructed from 75% cotton, 20% nylon and 5% spandex knit fabric. The garment features 2¼-inch shoulder straps; a U-shaped neckline in front and back; and a tubular knit finish at the bottom. Style W21760368 is a woman’s knit halter-top constructed from 53% cotton, 47% rayon knit fabric. The garment has decorative sequins knit into the fabric and features ¼ inch straps that tie behind the neck; and a self finished bottom. The applicable subheading for style W21840188 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted: of cotton: women’s. The duty rate will be 18.3 percent ad valorem. The applicable subheading for style W21860168 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, and similar articles, knitted or crocheted: of cotton: women’s. The duty rate will be 18.3 percent ad valorem. The applicable subheading for style W21760368 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s. The duty rate will be 11.1 percent ad valorem. All three styles fall within textile category designation 339. Based upon international textile trade agreements products of China and Hong Kong 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.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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