The tariff classification of a woman’s tank top from Vietnam.
Issued January 4, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
The submitted sample, Style #3T7333, is a woman’s tank top constructed from 96% cotton, and 4% spandex knit fabric. The garment is sleeveless, extends below the waist and features an all-over printed floral design, a U-shaped neckline in front and back with lace trim, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. Although
CBP rationale
The applicable subheading for the tank top, Style 3T7333, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops.
Full text
N136557 January 4, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Abigail Mugrage Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s tank top from Vietnam. Dear Ms. Mugrage: In your letter dated December 2, 2010, you requested a classification ruling on a woman’s tank top. The submitted sample, Style #3T7333, is a woman’s tank top constructed from 96% cotton, and 4% spandex knit fabric. The garment is sleeveless, extends below the waist and features an all-over printed floral design, a U-shaped neckline in front and back with lace trim, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. Although you suggested that the garment be classified as a top in heading 6114, it is more specifically classified in heading 6109 as a tank top, based on the terms of the heading. The applicable subheading for the tank top, Style 3T7333, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem. Your sample is being returned as requested. 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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