Base
D824911998-09-23New YorkClassification

The tariff classification of a woman's knit garment, similar to a tank top and an other garment from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a woman's knit garment, similar to a tank top and an other garment from Hong Kong.

Ruling Text

NY D82491 September 23, 1998 CLA-2-61:RR:NC:WA:361 D82491 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6114.20.0060 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman's knit garment, similar to a tank top and an other garment from Hong Kong. Dear Ms. Baron: In your letter dated September 11, 1998, you requested a tariff classification for two garments on behalf of S.B.H. Intimates. The samples are being returned, as you requested. Style TT02 is an upper body garment similar to a tank top, constructed from 100% cotton rib knit fabric. The garment, which extends past the waist, features a u-shaped neckline in front and back, shoulder straps that measure 2.5 inches at the top, capping around the neckline and arm holes, and a hemmed bottom. Style TT04 is a panty styled non-underwear garment, constructed from 100% cotton rib knit fabric. The pull-on panty features a covered elasticized waistband, and hemmed leg openings. The applicable subheading for style TT02 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for knit tank tops and similar garments, of cotton, women's. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for style TT04 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit garments, of cotton, women's. The rate of duty will be 11.2 percent ad valorem. Style TT02 falls within textile category 339; style TT04 falls within textile category 359. Based upon international textile trade agreements, garments imported from 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 Part 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Ruling History

Modified by962356