Base
8153581996-11-02New YorkClassification

The tariff classification of men's knit tank tops from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of men's knit tank tops from Hong Kong.

Ruling Text

NY 815358 November 2,1996 CLA-2-61:R:N5:356 815358 CATEGORY: Classification TARIFF NO.:6109.10.0018 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-Seven Broad Street New York, NY 10004 RE: The tariff classification of men's knit tank tops from Hong Kong. Dear Mr. Kamnitz: In your letter dated October 2, 1995, on behalf of Polo/Ralph Lauren Corporation, you requested a tariff classification ruling. Style 0426295 is a man's tank top constructed from 100 percent cotton, 1x1 rib knit fabric. The garment features one and three quarter inch wide shoulder straps; oversized armholes; a low rounded front neckline; a rear neckline which reaches below the nape of the neck; and a hemmed bottom. There is a diamond shaped "RL" logo in the center of the front panel and capping around the armholes and the neckline. Style 0426298 is a man's tank top constructed from 100 percent cotton, finely knit fabric. The garment features one and one half inch wide shoulder straps; oversized armholes; a low rounded front neckline; a rear neckline which reaches below the nape of the neck; and a hemmed bottom. There is a one and one half inch overlay of spandex at each side seam and a diamond shaped "RL" logo in the lower right hand side of the front panel. As requested, your samples will be returned. The applicable subheading for Styles 0426295 and 0426298 will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': other: tank tops and other singlets: men's. The duty rate will be 20.6 percent ad valorem. Styles 60426295 and 0426298 fall within textile category designation 338. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division