CBP Ruling N053069 — The tariff classification of two women’s tank tops from Pakistan

Tariff classification

Headings: 6109

Product description

The submitted sample, style TW582, consists of two women’s tank tops tacked together at the shoulder seams. The outer tank top was originally constructed of 60 percent cotton and 40 percent polyester fabric knit fabric which underwent a chemical burnout process which changed the fiber content to 55 percent polyester and 45 percent cotton. It features a U shaped neckline in front, a racer back style, a breast pocket, 1½ inch wide shoulder straps and a hemmed bottom. The inner garment is constructed of 60 percent cotton and 40 percent polyester knit fabric. It features a U shaped neckline in front, a racer back style, 1¼ inch wide shoulder straps and a hemmed bottom. You suggest classification as composite goods under 6109.10.0060. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. We are returning the samples.

CBP rationale

The applicable subheading for the outer garment will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The applicable subheading for the inner garment will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s.

Full text

N053069 March 6, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060, 6109.90.1065 Mr. Eric Bucheit Midwest Apparel Group 2301 Front Street Kansas City, Missouri 64120 RE: The tariff classification of two women’s tank tops from Pakistan Dear Mr. Bucheit: In your undated letter you requested a classification ruling. The submitted sample, style TW582, consists of two women’s tank tops tacked together at the shoulder seams. The outer tank top was originally constructed of 60 percent cotton and 40 percent polyester fabric knit fabric which underwent a chemical burnout process which changed the fiber content to 55 percent polyester and 45 percent cotton. It features a U shaped neckline in front, a racer back style, a breast pocket, 1½ inch wide shoulder straps and a hemmed bottom. The inner garment is constructed of 60 percent cotton and 40 percent polyester knit fabric. It features a U shaped neckline in front, a racer back style, 1¼ inch wide shoulder straps and a hemmed bottom. You suggest classification as composite goods under 6109.10.0060. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. We are returning the samples. The applicable subheading for the outer garment will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for the inner garment will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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