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F86387 F8 Ruling Active

The tariff classification of two women’s garments from Hong Kong

Issued May 30, 2000 by U.S. Customs and Border Protection.

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F8 F86387 (May 30, 2000)

Tariff classification

HTS codes: 6109.10.0060, 6114.20.0010

Headings: 6114, 6109

Product description

The first submitted sample, style FG3003, is a woman’s tank top of 95% cotton, 5% spandex finely knitted fabric. The tank top has a scoop neckline in both front and back and shoulder straps slightly less than one inch wide. The second submitted sample, style FG3006, is a woman’s top of 92% cotton, 8% spandex finely knitted fabric. The top is sleeveless, with narrow shoulder straps, with a scoop neckline in the front and is cut straight across the lower back.

CBP rationale

The applicable subheading for style FG3003 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’, tank tops, women’s. The applicable subheading for style FG3006 will be 6114.20.0010, HTS, which provides for other garments, knitted or crocheted, of cotton, tops, women’s.

Full text

PD F86387 May 30, 2000 CLA-2-61: I09 F86387 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6114.20.0010 Patrick Pascarella Viking Sea Air Freight Inc. 486 Sunset Highway Rockville Center NY 11570 RE: The tariff classification of two women’s garments from Hong Kong Dear Mr. Pascarella: In your letter dated May 1, 2000, on behalf of your client Teijin Shoji (USA) Inc., you requested a classification ruling. The first submitted sample, style FG3003, is a woman’s tank top of 95% cotton, 5% spandex finely knitted fabric. The tank top has a scoop neckline in both front and back and shoulder straps slightly less than one inch wide. The second submitted sample, style FG3006, is a woman’s top of 92% cotton, 8% spandex finely knitted fabric. The top is sleeveless, with narrow shoulder straps, with a scoop neckline in the front and is cut straight across the lower back. The applicable subheading for style FG3003 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’, tank tops, women’s. The duty rate will be 18.3%. The applicable subheading for style FG3006 will be 6114.20.0010, HTS, which provides for other garments, knitted or crocheted, of cotton, tops, women’s. The duty rate will be 11.1%. Style FG3003 and FG3006 fall within textile category designation 339. Based upon international textile trade agreements, products of Taiwan 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.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 filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle

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