Base
K847672004-04-29New YorkClassification

The tariff classification of a woman’s sweater and a tank top from China

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

Cross-Source Intelligence

Primary HTS Code

6110.90.9042

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

22 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 sweater and a tank top from China

Ruling Text

NY K84767 April 29, 2004 CLA-2-61:RR:NC:TA:359 K84767 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6109.10.0060 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, Washington 98138 RE: The tariff classification of a woman’s sweater and a tank top from China Dear Ms. Monahan: In your letter dated April 6, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style J301A61, is comprised of two garments that are tack sewn together at the shoulder. The outer garment, a sweater, is constructed from 62% ramie, 25% acrylic, 13% mohair open work knit fabric. The outer surface of the fabric of the sweater measures nine or fewer stitches per two centimeters in the horizontal direction. The sweater features a drawstring hood, long sleeves with 2x2 rib knit cuffs and a 2x2 rib knit bottom. The inner garment, a tank top, is constructed from 100% cotton. The tank top features a round neckline in the front and back and shoulder straps that are less than two inches wide. The neckline, armholes and bottom of the tank top are finished with overlock stitching. The applicable subheading for the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: other: other: other. The duty rate will be six percent ad valorem. 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, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls’: other: tank tops: women’s. The duty rate will be 16.5% ad valorem. The sweater falls within textile category designation 845. The tank top falls within category designation 339. Based upon international textile trade agreements these products from China are subject to quota and require visas. 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 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division