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J872732003-09-23New YorkClassification

The tariff classification of a woman’s tank top, from Madagascar or Lesotho. Dear Mr. Hoffacker:

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

22 years

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

Summary

The tariff classification of a woman’s tank top, from Madagascar or Lesotho. Dear Mr. Hoffacker:

Ruling Text

NY J87273 September 23, 2003 CLA-2-61:RR:NC:WA:361 NY J87273 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s tank top, from Madagascar or Lesotho. Dear Mr. Hoffacker: In your letter dated August 19, 2003, on behalf of your client Global Gold, Inc., you requested a tariff classification ruling. The submitted sample, Style #74042, is a woman’s racer back tank top constructed from 100% cotton, rib knit fabric. The garment extends below the waistline and features shoulder straps, measuring approximately 1½" in width, with a fitted metal button and clasp closure, a modified U-shaped neckline in front, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for Style 74042 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, women’s or girls’, other, tank tops, women’s. The rate of duty will be 17% ad valorem. Style 74042, falls within textile category designation 339. Based upon international textile trade agreements this category from Madagascar and Lesotho is not subject to quota restraints or visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division