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The tariff classification of a woman’s cotton knit tank top fromHong Kong and Cambodia
Issued September 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80955 (September 7, 2000)
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
Style 46352 is a woman’s 100% cotton rib knit tank top constructed with more than nine stitches per two centimeters measured in the horizontal direction. The garment extends below the waist and features shoulder straps under two inches: a u-shaped neckline in the front and back; a keyhole opening in the front; elastic trim on the neckline; armholes, and straps; and a curved stitched bottom.
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 G80955 September 7, 2000 CLA-2-61:361:H:TC:CB2:BJ:I28 CATEGORY: Classification TARIFF NO: 6109.10.0060 C. F. L. Sportswear Trading, Inc. Attn: Ms. Hazel D. Ericta 350 Fifth Avenue #4010 New York, NY 10118 RE: The tariff classification of a woman’s cotton knit tank top from Hong Kong and Cambodia Dear Ms. Ericta: In your letter dated August 10, 2000, you requested a classification ruling. Style 46352 is a woman’s 100% cotton rib knit tank top constructed with more than nine stitches per two centimeters measured in the horizontal direction. The garment extends below the waist and features shoulder straps under two inches: a u-shaped neckline in the front and back; a keyhole opening in the front; elastic trim on the neckline; armholes, and straps; and a curved stitched bottom. 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 duty rate will be 18.3 percent ad valorem. The tank top falls within textile category designation 339. Based upon international textile trade agreements, products from Hong Kong and Cambodia are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, John R. Babb Area Port Director Houston, Texas
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