The tariff classification of a woman’s upper body garment similar to a tank top from China. Dear Ms. Ruiz:
Issued July 19, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.1090
Headings: 6109
Product description
The submitted sample will be returned to you, as requested. Style 74190 is a woman’s garment, similar to a tank top, constructed from 72 percent rayon, 28 percent nylon knit fabric. The garment has 2 ¼ inch shoulder straps, a rounded neckline in front and back with scalloped crocheted edging, and a self finished bottom. You mentioned that the garment was made of a knit to shape components, linked and looped to form the garment. These and other factors are found in the Harmonized Tariff Schedule, Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because this style is similar to a tank top, it is classified in heading 6109, therefore, statistical note 6 does not apply.
CBP rationale
The applicable subheading for style 74190 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Other.
Full text
NY M84826 July 19, 2006 CLA-2-61:RR:NC:WA:361 NY M84826 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Jennifer Ruiz Desert Rose Group 250 W. 39th Street, Suite 300 New York, NY 10018 RE: The tariff classification of a woman’s upper body garment similar to a tank top from China. Dear Ms. Ruiz: In your letter dated July 5, 2006, you requested a classification ruling for a women’s knit garment. The submitted sample will be returned to you, as requested. Style 74190 is a woman’s garment, similar to a tank top, constructed from 72 percent rayon, 28 percent nylon knit fabric. The garment has 2 ¼ inch shoulder straps, a rounded neckline in front and back with scalloped crocheted edging, and a self finished bottom. You mentioned that the garment was made of a knit to shape components, linked and looped to form the garment. These and other factors are found in the Harmonized Tariff Schedule, Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because this style is similar to a tank top, it is classified in heading 6109, therefore, statistical note 6 does not apply. The applicable subheading for style 74190 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 74190 falls within textile category designation 639. 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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