U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a man's knit tank top from the People's Republic of China.
NY 858228 December 11, 1990 CLA-2-61:S:N:N3-I:356 858228 CATEGORY: Classification TARIFF NO.: 6109.10.0018 Ms. Christine Backes Generra Sportswear Company, Inc. 278 Broad Street Seattle, Washington 98121 RE: The tariff classification of a man's knit tank top from the People's Republic of China. Dear Ms. Backes: In your letter dated November 16, 1990, you requested a tariff classification ruling. Style No. 142157, is a man's tank top which is constructed from 100 percent cotton, finely knit, jersey fabric. The garment features a low, rounded neckline; a rear neckline which reaches below the nape of the neck; oversized armholes; shoulder straps which measure two inches in width at the shoulder seam; and a hemmed bottom. The armholes and the neckline are finished with self-fabric capping. As requested, your sample will be returned. The applicable subheading for Style No. 142157 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 21 percent ad valorem. The garment falls within textile category designation 338. Based upon international textile trade agreements, products of the People's Republic of China are subject to visa requirements 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 sub- ject 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport