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The tariff classification of a woman’s tank top from India
Issued June 19, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N220095 (June 19, 2012)
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
GRI rules applied: GRI 3
Product description
The submitted sample, Style 058-0474, is a woman’s tank top. The external front panel is constructed of 68 percent cotton, 25 percent nylon and 7 percent rayon knit fabric. The balance of the garment is constructed of 100 percent rayon woven fabric. The sleeveless garment features a U-shaped front and back neckline; 1 3/4 inch wide shoulder straps; and a hemmed bottom. In your letter you suggest classification under 6211.42.0056, HTS, as a woven garment. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect. We are returning your sample as requested.
CBP rationale
The applicable subheading 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
N220095 June 19, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of a woman’s tank top from India Dear Ms. Greener: In your letter dated May 31, 2012 you requested a classification ruling. The submitted sample, Style 058-0474, is a woman’s tank top. The external front panel is constructed of 68 percent cotton, 25 percent nylon and 7 percent rayon knit fabric. The balance of the garment is constructed of 100 percent rayon woven fabric. The sleeveless garment features a U-shaped front and back neckline; 1 3/4 inch wide shoulder straps; and a hemmed bottom. In your letter you suggest classification under 6211.42.0056, HTS, as a woven garment. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect. We are returning your sample as requested. The applicable subheading 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, Thomas J. Russo Director National Commodity Specialist Division
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