859274 85 Ruling Active

The tariff classification of a lady's knitted top fromTurkey.

Issued January 10, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted garment is manufactured from brightly colored, printed fabric of 90% cotton and 10% spandex. This pullover garment resembles a long bra. There is a sharp V-neckline, along with spaghetti straps, and below the cups a wide horizontal panel, which extends around the back.

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 cotton knitted tops.

Full text

NY 859274 Jan. 10, 1991 CLA-2-61:S:N:N3I:361 859274 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Davies, Turner & Co. 90 Washington Street New York, NY 10006 RE: The tariff classification of a lady's knitted top from Turkey. Dear Mr. Telemaque: In your letter dated January 2, 1991, on behalf of Turkish Trading House, you requested a classification ruling. The submitted garment is manufactured from brightly colored, printed fabric of 90% cotton and 10% spandex. This pullover garment resembles a long bra. There is a sharp V-neckline, along with spaghetti straps, and below the cups a wide horizontal panel, which extends around the back. The applicable subheading for the garment will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton knitted tops. 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 Turkey are subject to quota restraints 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →