L86118 L8 Ruling Active

The tariff classification of a woman’s garment, similar to a tank top, from China. Dear Ms. De Silva:

Issued August 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0070

Headings: 6109

Product description

The item will be returned as requested. Style 294282 is constructed from 100 percent cotton knit fabric. The garment is similar to a tank top and has shoulder straps that measure approximately 2 ½ inches at the top, a U-shaped neckline in front and back, capping finishing the neckline and armholes, and a plain, hemmed bottom. The garment also has decorative beading below the front neckline.

CBP rationale

The applicable subheading for style 294282 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops…and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other.

Full text

NY L86118 August 2, 2005 CLA-2-61:RR:NC:WA:361 NY L86118 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Stephanie De Silva, Import/Export Analyst Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s garment, similar to a tank top, from China. Dear Ms. De Silva: In your letter dated July 11, 2005, you requested a classification ruling for a woman’s garment. The item will be returned as requested. Style 294282 is constructed from 100 percent cotton knit fabric. The garment is similar to a tank top and has shoulder straps that measure approximately 2 ½ inches at the top, a U-shaped neckline in front and back, capping finishing the neckline and armholes, and a plain, hemmed bottom. The garment also has decorative beading below the front neckline. The applicable subheading for style 294282 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops…and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other. The duty rate will be 16.5 percent ad valorem. Style 294282 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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