Base
K812972003-12-11New YorkClassification

The tariff classification of a woman’s knit 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

22 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time

Summary

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

Ruling Text

NY K81297 December 11, 2003 CLA-2-61:RR:NC:WA:361 NY K81297 CATEGORY: Classification TARIFF NO.: 6109.10.0060 Ms. Elizabeth Costa Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s knit tank top from Hong Kong. Dear Ms. Costa: In your letter dated November 17, 2003, you requested a classification ruling for a woman’s knit tank top. The submitted sample, Style #P43617CMA, is a woman’s tank top constructed from 100% cotton knit fabric. The garment extends below the waist and features a U-shaped neckline, shoulder straps measuring approximately 1½" in width, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for the tank top, Style P43617CMA, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops, women’s. The rate of duty will be 17% ad valorem. Effective January 1, 2004, the rate of duty will be 16.5% ad valorem. The tank top, Style P43617CMA, falls within the textile category designation 339. Based upon international textile trade agreements, this category from Hong Kong is 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 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division