Base
D849301998-12-21New YorkClassification

The tariff classification of girls' tank tops and shorts fromPeru.

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 girls' tank tops and shorts fromPeru.

Ruling Text

NY D84930 December 21, 1998 CLA-2-61:RR:NC:TA:3:358 D84930 CATEGORY: Classification TARIFF NO.: 6104.62.2060; 6109.10.0065 Ms. Ludene Murphree Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of girls' tank tops and shorts from Peru. Dear Ms. Murphree: In your letter dated November 16, 1998, you requested a tariff classification ruling. The submitted samples are described as follows: Style #s628037 and 628040 - Girl's 100% cotton shorts. The garments are knit and feature an elasticized waist, a functional one snap front fly opening and short hemmed leg openings. The garment design consists of a muted allover print on a white ground fabric background. Style #s628036 and 628039 - Girl's 100% cotton tank top. The garments are knit and feature tee style straps, a textile bow stitched to the center front of the neckline, and an over locked hemmed bottom. The garment bottom reaches the vicinity of the waist. The fabric is 1x1 rib construction. The fabric weight is 180 grams per square meter. The fabric is piece dyed in bright solid colors. Your letter did not indicate the size(s) in which the garments will be imported. We assume, for the purposes of classification, that the garments will be imported in sizes 7-16. We are returning your samples as you requested. The applicable subheading for the shorts will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, girls', other. The duty rate will be 16% ad valorem. Effective January 1, 1999, the rate of duty will be 15.8% ad valorem. The shorts, fall within textile category designation 348. Based upon textile trade agreements, products of Peru are presently subject to visa requirements. The applicable subheading for the tank tops will be 6109.10.0065, 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, tank tops, girls'. The duty rate will be 19.2% ad valorem. Effective January 1, 1999, the rate of duty will be 18.8% ad valorem. The tank tops, fall within textile category designation 339. Based upon textile trade agreements, products of Peru are presently subject to visa requirements. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division