805430 80 Ruling Active

The tariff classification of a woman's knit top from China or Hong Kong.

Issued January 20, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The tariff classification of a woman's knit top from China or Hong Kong.

CBP rationale

The applicable subheading for this garment will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of man-made fibers, tops.

Full text

NY 805430 Jan. 20, 1995 CLA-2-61:S:N:N5:361 805430 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Astor Plaza New York, NY 10036 RE: The tariff classification of a woman's knit top from China or Hong Kong. Dear Mr. Stack: In your letter dated December 23, 1994, you requested a tariff classification ruling on behalf of Ellen Tracy, Inc. The top is designated as style 14274295, and is being returned, as you requested. The garment is a top constructed from 81% nylon, 19% spandex knit fabric. It features shoulder straps, a V neckline in front, a zippered front opening, and three vertical stays on each side. The garment does not reach the waist. The upper portion of the garment, covering the bust, and extending to the shoulder straps, is sheer. As indicated in your advertisement, this garment is intended to be seen when worn. The applicable subheading for this garment will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of man-made fibers, tops. The rate of duty will be 29.8 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of China are subject to quota restraints and a visa requirement; products of Hong Kong are subject to a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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