Base
D886381999-03-24New YorkClassification

The tariff classification of a womentank top from Hong Kong or China

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

Cross-Source Intelligence

Primary HTS Code

6109.10.0060

$344.9M monthly imports

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a womentank top from Hong Kong or China

Ruling Text

PD D88638 March 24, 1999 CLA-2-61:NO:TC:I06 D88638 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Rebecca Cheung Ann Taylor, Incorporated 1372 Broadway 6/FL New York, NY 10018 RE: The tariff classification of a womentank top from Hong Kong or China Dear Ms. Cheung: In your letter dated February 25, 1999, you requested a tariff classification ruling. The submitted sample, Style 27-11974, is a womentank top composed of finely knit 100% cotton rib knit fabric. The sleeveless tank top features a square neckline; straps that cross the shoulders; and waist length. Per your request, your sample is returned herewith. The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: womenor girlsother: tank tops: women The rate of duty will be 18.8 percent ad valorem. The tank top falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong and 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, Allen H. Paterson Port Director New Orleans, Louisiana