United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F80026 - NY F80107 > NY F80054

Previous Ruling Next Ruling
NY F80054





January 12, 2000

CLA-2-61:RR:NC:TA:361 F80054

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 6109.90.1065; 6114.20.0010

Ms. Dee Tidaback
Import Operations
Montgomery Ward, LLC
1100 W. 115th Street
Romeoville, Il 60446

RE: The tariff classification of five women’s knit tops from China.

Dear Ms. Tidaback:

In your letter dated November 24, 1999, you requested a classification ruling for five women’s knit tops. The samples are being returned, as you requested.

Style C3436A is a woman’s tank top constructed from 100% nylon openwork knit fabric. The garment features 1½-inch shoulder straps; a u-shaped neckline in front and back; and a hemmed bottom.

Style TO32L16 is a woman’s knit tank top constructed from 92% cotton and 8% spandex knit fabric. The garment features ¼ inch shoulder straps; a U-shaped neckline in front; a square neckline in back; an inner shelf bra; and a hemmed bottom.

Style TO32L07 is a woman’s knit top constructed from 96% cotton, 3% nylon, and 1% spandex knit fabric. The garment features ¼ inch elasticized adjustable shoulder straps; a U-shaped neckline in front; an inner shelf bra; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.

Style SO32L10X is a woman’s knit top constructed from 92% cotton and 8% spandex knit fabric. The garment features ¼ inch elasticized adjustable shoulder straps; a U-shaped neckline in front; an inner shelf bra; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.

Style TO32L09 is a woman’s knit halter-top constructed from 95% cotton, and 5% spandex knit fabric. The garment features an inner shelf bra; and a hemmed bottom.

The applicable subheading for style C3436A will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted: of man-made fibers: women’s. The duty rate will be 32.8 percent ad valorem.

The applicable subheading for style TO32L16 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops, knitted or crocheted: of cotton: women’s. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for styles TO32L07, SO32L10X and TO32L09 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s. The duty rate will be 11.1 percent ad valorem.

Style C3436A falls within textile category designation 639; styles TO32L16, TO32L07, SO32L10X and TO32L09 fall within textile category designation 339. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.USTREAS.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 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: