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The tariff classification of a woman’s tank top from China
Issued March 20, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N294768 (March 20, 2018)
Tariff classification
HTS codes: 6109.10.0060
Headings: 6109
Product description
Your sample will be retained for our files. Style CW7234 is a woman’s tank top composed of 100 percent cotton knit fabric. The sleeveless garment features a U-shaped front neckline, 1 inch wide shoulder straps, a high rear neckline below the nape of the neck, a knotted design back, and a curved hemmed bottom. The garment extends from the shoulders to below the waist.
CBP rationale
The applicable subheading for style CW7234 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.
Full text
N294768 March 20, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Hiromi Acuna Chaser 217 E 157th Street Gardena, California 90248 RE: The tariff classification of a woman’s tank top from China Dear Mr. Acuna: In your letter dated February 28, 2018, you requested a tariff classification ruling. Your sample will be retained for our files. Style CW7234 is a woman’s tank top composed of 100 percent cotton knit fabric. The sleeveless garment features a U-shaped front neckline, 1 inch wide shoulder straps, a high rear neckline below the nape of the neck, a knotted design back, and a curved hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style CW7234 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 or girls’: Other: Tank tops: Women’s”. The rate of duty will be 16.5 percent 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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