U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-20 · Updates real-time
The tariff classification of women's knit garments from Hong Kong Dear Ms. Dairo:
PD C84758 March 20, 1998 CLA-2-61:PD:A:TC:I:I04 C84758 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6114.20.0010 Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, New York 10018 Re: The tariff classification of women's knit garments from Hong Kong Dear Ms. Dairo: In your letter dated February 23, 1998, you requested a tariff classification ruling. The submitted samples are women's sleeveless garments constructed from 100 percent cotton rib-knit fabric. The fabric measures more than nine stitches per two centimeters in the horizontal direction. Style number 85411 and style number 85409STP, are garments that are similar to tank tops. Both garments extend slightly below the waist, and feature square necklines and straight bottoms. Style number 85411 has 2 1/2 inch shoulder straps; and style number 85409STP has 2 3/8 inch shoulder straps. Style number 85406ST is a woman's top that extends to the waist. The garment features 3/8 inch spaghetti-style straps. The upper back area of the top is cut straight across from side seam to side seam. The garment does not have a neckline. The upper front area of the garment is V-shaped. The submitted samples will be returned under separate cover. The applicable subheading for style number 85411 and 85409STP 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. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for style number 85406ST will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women's or girls'. The rate of duty will be 11.2 percent ad valorem. All of the garments fall within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong 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, Signed by Constance H. Price Acting Port Director Miami Service Port