Base
B854781997-05-16New YorkClassification

The tariff classification of a women's cotton upper body knit garment similar to a tank top from China

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

Cross-Source Intelligence

Primary HTS Code

:6109.10.0070

$344.9M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a women's cotton upper body knit garment similar to a tank top from China

Ruling Text

PD B85478 May 16, 1997 CLA-2-61:SF:I10:B85478 CATEGORY: Classification TARIFF NO.:6109.10.0070 Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women's cotton upper body knit garment similar to a tank top from China Dear Ms. Cheung: In your letter dated May 9, 1997 you requested a tariff classification ruling. The sample you furnished, Style 05422, will be returned as requested. Style 05422 is a women's 2x2 rib knit pullover similar to a tank top. The sleeveless garment is constructed from 100% cotton knit fabric, has a square neckline which drops well below the nape of the neck both in the front and back and features 2 3/8 inch wide shoulder straps. The garment measures ten stitches per centimeter in the horizontal direction and has a continuous rib bottom. The applicable subheading for the pullover will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women's or girls': Other: Other. The rate of duty will be 19.6%. The garment falls within textile category designation 339. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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. Sincerely, ALICE M. RIGDON Port Director San Francisco