The tariff classification of a lady's knitted upper bodygarment, style 511, from Taiwan.
Issued January 4, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The tariff classification of a lady's knitted upper bodygarment, style 511, from Taiwan.
CBP rationale
The applicable subheading for the garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted tops of cotton.
Full text
NY 858600 Jan. 4, 1991 CLA-2-661:S:N:N3I:361 858600 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Rebecca Chung R.H. Macy Corporate Buying 11 Penn Plaza New York, NY 10001-2006 RE: The tariff classification of a lady's knitted upper body garment, style 511, from Taiwan. Dear Ms. Chung: In your letter dated December 5, 1990, you requested a classification ruling. The submitted sample is manufactured from jersey fabric of 54% cotton/36% polyester/10% spandex. This pullover garment extends only so far as to cover the bustline. The lower edge of the garment is elasticized. The garment is sleeveless, scoop-necked, and is deeply cut-out at each side of the back. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted tops of cotton. The rate of duty will be 11.5 percent ad valorem. The top falls within textile category designation 339. Based upon international textile trade agreements, products of Taiwan are subject to quota resstraints and 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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