Base
G828962000-11-14New YorkClassification

The classification of garments from Hong Kong and Philippines.

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

25 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The classification of garments from Hong Kong and Philippines.

Ruling Text

PD G82896 November 14, 2000 CLA-2-61:S:S:N:I03:JS CATEGORY: Classification TARIFF NO: 6109.10.0060; 6114.20.0010 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, New York Re: The classification of garments from Hong Kong and Philippines. Dear Ms. Cheung: In your letter of October 27, 2000, you requested a tariff classification ruling. Samples of styles 27-54154 and 27-54289 were submitted for classification. Each style is composed of 100% finely knit cotton fabric. Each style is sleeveless and extends from the shoulders to the area of the waist. Style 27-54154 features 1 ½ inch shoulder straps, and a square neckline in front and back which starts below the nape of the neck. Style 27-54289 has a round neck with ¼ inch shoulder straps that crisscross in the back. The back is cut straight across from underarm to underarm. Your samples are being returned to you. The applicable subheading for style 27-54154 is 6109.10.0060, Harmonized Tariff Schedule of the United States, which provides for women’s cotton knit tank tops. The rate of duty is 18.3%. The applicable subheading for style 27-54289 is 6114.20.0010, Harmonized Tariff Schedule of the United States, which provides for women’s cotton knit tops. The rate of duty is 11.1%. The garments fall into textile category 339. As products of Hong Kong or the Philippines, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting. 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, 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 should be attached to the entry documents filed at the time this merchandise is imported. If 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 Field National Import Specialist Joseph D. Stephen at 518-298-8337 or National Import Specialist Angela DeGaetano at 212-637-7029. Sincerely, Marjan Kollinger Acting Port Director Champlain, N.Y.