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D868191999-03-01New YorkClassification

The tariff classification of women’s knit tank tops from Hong Kong.Dear Mr. Imbrogulio:

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

Cross-Source Intelligence

Primary HTS Code

6109.10.0060

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-15 · Updates real-time

Summary

The tariff classification of women’s knit tank tops from Hong Kong.Dear Mr. Imbrogulio:

Ruling Text

NY D86819 March 1, 1999 CLA-2-61:RR:NC:WA:361 D86819 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. John Imbrogulio, Import Specialist Nordstrom Inc. 1321 Second Avenue Seattle, WA 98102 RE: The tariff classification of women’s knit tank tops from Hong Kong. Dear Mr. Imbrogulio: In your letter dated January 28, 1999, you requested a classification ruling for women’s knit tank tops. The sample is being returned, as you requested. The request concerns three styles - d9723c, the submitted solid color garment; style d9723cp, an identical garment in a striped pattern; and style d9723ct, an identical garment in a solid color with contrasting trim. The garments are tank tops constructed from 100% cotton rib knit fabric. The garments feature shoulder straps that measure approximately 1/2 inch; a scoop neckline in front and back; and a hemmed bottom. Although you have indicated that the garments will be sold in the lingerie department, and that they will be featured along with matching panties, we do not believe that the tank tops will be principally used as undergarments. The applicable subheading for the tank tops will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops...of cotton...women’s and girls’. The rate of duty will be 18.8 percent ad valorem. The tank tops fall within textile category designation 339. Based upon international textile trade agreements, products of 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 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division