The tariff classification of a cotton knit sequined top from Turkey.
Issued April 4, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6114.20.0010
Headings: 6114
Product description
The garment is a 100 percent polyester knit top fully covered with sequins although
CBP rationale
The applicable subheading for the 100 percent cotton knit top with sequins will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton, women's or girls'. The applicable subheading for a man-made fiber knit top with sequins will be 6114.30.1020, HTS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women's or girls'.
Full text
NY 850265 April 4, 1990 CLA-2-61:S:N:N3H:363 850265 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6114.30.1020 Mr. James J. Kelly BDP International Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of a cotton knit sequined top from Turkey. Dear Mr. Kelly: In your letter dated March 1, 1990, on behalf of Alba Boutique, you requested a tariff classification ruling. One sample was submitted. The garment is a 100 percent polyester knit top fully covered with sequins although you stated in your letter that the garment is 100 percent cotton. The applicable subheading for the 100 percent cotton knit top with sequins will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton, women's or girls'. The rate of duty will be 11.5 percent ad valorem. The applicable subheading for a man-made fiber knit top with sequins will be 6114.30.1020, HTS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women's or girls'. The rate of duty will be 30 percent ad valorem. The cotton knit sequined top falls within textile category designation 339. Based upon international textile trade agreements, products of Turkey are subject to quota restraints and visa requirements. The man-made fiber sequined top, classifiable in 6114.30.1020, HTS, is not subject to quota restraints and visa requirements. 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 (Restraints 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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