The tariff classification of women’s pullovers, tops, and a tank top from Hong Kong.
Issued December 14, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6110.20.2075, 6114.20.0010
Product description
The submitted samples are described as follows: Style #842-5504 - a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover is sleeveless and features a tube bra insert, and a high square neckline in the front and back. The garment also features a keyhole opening in the front, and a hemmed bottom. Style #842-5502 – a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover is sleeveless and features a tube bra insert, a crossover v-neckline in front, shaping on the front panel, and a hemmed bottom. Style #842-5503 – a woman’s tank top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a v-neckline in front, a racer back, shoulder straps measuring approximately 1½ inches in width, and a hemmed bottom. Style #842-5505 – a woman’s top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, a round neckline in front, and shoulder straps measuring approximately a ¼ inch in width. The shoulder straps extend through a loop on the back of both shoulders and ties at the rear. The top also has a tube bra insert, and a hemmed bottom. Style #842-5220, 5221, 5222 – a woman’s top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, and features a scoop neckline in front, shoulder straps measuring approximately a ¼ inch in width, a tube bra insert, and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. We are returning your samples as you requested.
CBP rationale
The applicable subheading for the Pullovers, Style #s 842-5504 and 842-5502, will be 6110.2.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The applicable subheading for the Tank Top, Style #842-5503, 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. The applicable subheading for the woman’s Tops, Style #s 842-5505, 842-5220, 842-5221 and 842-5222, 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 or girls’.
Full text
NY G84443 December 14, 2000 CLA-2-61:RR:NC:WA:361 G84443 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6109.10.0060; 6114.20.0010 Ms. Lesa Hubbard JC Penny Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of women’s pullovers, tops, and a tank top from Hong Kong. Dear Ms. Hubbard: In your letter dated November 17, 2000, you requested a tariff classification ruling. The submitted samples are described as follows: Style #842-5504 - a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover is sleeveless and features a tube bra insert, and a high square neckline in the front and back. The garment also features a keyhole opening in the front, and a hemmed bottom. Style #842-5502 – a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover is sleeveless and features a tube bra insert, a crossover v-neckline in front, shaping on the front panel, and a hemmed bottom. Style #842-5503 – a woman’s tank top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, extends below the waistline and features a v-neckline in front, a racer back, shoulder straps measuring approximately 1½ inches in width, and a hemmed bottom. Style #842-5505 – a woman’s top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, a round neckline in front, and shoulder straps measuring approximately a ¼ inch in width. The shoulder straps extend through a loop on the back of both shoulders and ties at the rear. The top also has a tube bra insert, and a hemmed bottom. Style #842-5220, 5221, 5222 – a woman’s top constructed from 95% cotton, 5% spandex knit fabric. The garment is sleeveless, and features a scoop neckline in front, shoulder straps measuring approximately a ¼ inch in width, a tube bra insert, and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. We are returning your samples as you requested. The applicable subheading for the Pullovers, Style #s 842-5504 and 842-5502, will be 6110.2.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The rate of duty will be 18.2% ad valorem. The rate of duty in effect beginning January, 200l, will be 17.8% ad valorem. The Pullovers, Style #s 842-5504 and 842-5502, fall within textile category designation 339. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and visa requirements. The applicable subheading for the Tank Top, Style #842-5503, 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. The rate of duty will be 18.3% ad valorem. The rate of duty in effect beginning January, 2001, will be 18.2% ad valorem. The Tank Top, Style #842-5503 falls within textile category designation 339. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The applicable subheading for the woman’s Tops, Style #s 842-5505, 842-5220, 842-5221 and 842-5222, 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 or girls’. The rate of duty will be 11.1% ad valorem. The rate of duty in effect beginning January, 200l, will be 11% ad valorem. Style #s 842-5505, 842-5220, 842-5221 and 842-5222 fall within textile category designation 339. Based upon international textile trade agreements products of Hong Kong are not subject to quota restraints or visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. 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 DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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