Base
E862971999-09-17New YorkClassification

The tariff classification of a woman’s cotton tank top from Hong Kong

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

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time

Summary

The tariff classification of a woman’s cotton tank top from Hong Kong

Ruling Text

PD E86297 September 17, 1999 CLA-2-61: NEW: TCBI: I19 E86297 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Cathy Johnson Seattle Pacific Industries, Inc. P. O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s cotton tank top from Hong Kong Dear Ms. Johnson: In your letter dated August 17, 1999 you requested a tariff classification ruling. A sample was submitted. It is designated as style J15T059. It is a woman’s tank top. It is a sleeveless pullover. The neckline, straps and armholes are trimmed with a rib knit binding. The garment reaches to or below the waistline. It is constructed of 100% cotton rib knit fabric that has a straight hem at the bottom. The neckline is U-shaped in the front and is cut straight across the back. It falls below the nape of the neck. The sample is being returned as requested. 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, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, tank tops, women’s. 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 are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Kathleen M. Haage Area Director New York/Newark Area