U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a men’s knit tank top and shorts from China.
NY I81779 June 7, 2002 CLA-2-61:RR:NC:TA:N3:356 I81779 CATEGORY: Classification TARIFF NO.: 6103.43.1550; 6109.90.1049 Ms. Norma Bethancourt Schenker Inc. 1900 Associates Ln. Charlotte, NC 28217 RE: The tariff classification of a men’s knit tank top and shorts from China. Dear Ms. Bethancourt: In your letter dated April 26, 2002, you requested a tariff classification ruling on behalf of Ting Fang Import Company. Style 7190 is a pair of men’s shorts constructed from 100 percent nylon, finely knit, mesh fabric. The shorts feature a tunnel elastic waistband with an inside drawcord and hemmed legs. Style 8519 is a men’s reversible garment, similar to a tank top. Both the inside and outside layers are free hanging and are constructed from 100 percent nylon, finely knit, mesh fabric. The layers are sewn at the shoulders, the neckline, and the armholes and are tacked at the bottom side seams. The garments have oversized armholes; shoulder straps that measure 2 and 3/4 inches in width; a low round front neckline; a rear neckline that falls below the nape of the neck; and a straight bottom finished with overlock stitching. . The applicable subheading for Style 7190 will be 6103.43.1550, Harmonized Tariff Schedule of the United States, (HTS), which provides for men’s and boys’… trousers, … knitted or crocheted: of synthetic fibers: other: shorts: men’s. The rate of duty will be 28.6 percent ad valorem. The applicable subheading for Style 8519 will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The rate of duty will be 32.4 percent ad valorem. Style 7190 falls within textile category designation 647. Style 8519 falls within textile category designation 638. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. 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.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division