N321100 N3 Ruling Active

The tariff classification of a woman’s tank top from Vietnam

Issued September 2, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.8030

Headings: 6109

Product description

W.I. International Inc. Your sample will be returned to you, as requested. Style WCC22PT014PJ14 is a woman’s tank top composed of 55 percent linen, 45 percent cotton knit fabric. The sleeveless garment features a deep U-shaped front and back neckline, ¾ inch wide shoulder straps, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.

CBP rationale

The applicable subheading for style WCC22PT014PJ14 will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops…knitted or crocheted: Of other textile materials: Other: Women’s: Other.

Full text

N321100 September 2, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.8030 Ms. Sue Lee Trans Gate International LLC P.O. Box 338 Roslyn Heights, New York 11577 RE: The tariff classification of a woman’s tank top from Vietnam Dear Ms. Lee: In your letter dated August 18, 2021, you requested a tariff classification ruling, on behalf of your client H.W.I. International Inc. Your sample will be returned to you, as requested. Style WCC22PT014PJ14 is a woman’s tank top composed of 55 percent linen, 45 percent cotton knit fabric. The sleeveless garment features a deep U-shaped front and back neckline, ¾ inch wide shoulder straps, and a straight hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style WCC22PT014PJ14 will be 6109.90.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops…knitted or crocheted: Of other textile materials: Other: Women’s: Other. The duty rate will be 16 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 the 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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