The tariff classification of three women's tops to bemanufactured in China
Issued November 20, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted samples, designated style numbers 8101, 8102 and 8103, are women's tops manufactured from a 95% cotton, 5% spandex fine knit fabric. None of the garments reaches the waist of the wearer. Style number 8101 is sleeveless and features a partial frontal opening secured by a fine-toothed plastic zipper, straps measuring two and one-half inches at the tops of the shoulders, a round neckline, hemmed armholes, and a straight, hemmed bottom consisting of a one and one-half inch self-fabric band. Style number 8102 features a round neckline, short, hemmed sleeves, two front fabric extensions of triangular shape for tieing the front of the garment, and a hemmed bottom. Style number 8103 is sleeveless and features a U-neckline, straps measuring one and three-quarters inches at the tops of the shoulders, and a straight, hemmed, elasticized bottom.
CBP rationale
The applicable subheading for the garments is 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' tops, knitted or crocheted, of cotton.
Full text
PD A88810 November 20, 1996 CLA-2-61-CL:FO:CB:I20 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Debi Kline Import Administrator Family Dollar Stores, Inc. P.O. Box 1017 Charlotte, NC 28201-1017 RE: The tariff classification of three women's tops to be manufactured in China Dear Ms. Kline: In your letter dated September 18, 1996, you requested a tariff classification ruling. The submitted samples, designated style numbers 8101, 8102 and 8103, are women's tops manufactured from a 95% cotton, 5% spandex fine knit fabric. None of the garments reaches the waist of the wearer. Style number 8101 is sleeveless and features a partial frontal opening secured by a fine-toothed plastic zipper, straps measuring two and one-half inches at the tops of the shoulders, a round neckline, hemmed armholes, and a straight, hemmed bottom consisting of a one and one-half inch self-fabric band. Style number 8102 features a round neckline, short, hemmed sleeves, two front fabric extensions of triangular shape for tieing the front of the garment, and a hemmed bottom. Style number 8103 is sleeveless and features a U-neckline, straps measuring one and three-quarters inches at the tops of the shoulders, and a straight, hemmed, elasticized bottom. The applicable subheading for the garments is 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' tops, knitted or crocheted, of cotton. The applicable rate of duty is 11.4%, ad valorem. The garments fall within textile category designation 339. Based on international textile trade agreements, products of China are subject to quota and the requirement of a visa. 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. 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 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. Sincerely, John M. Regan Service Port Director Port of Cleveland Enclosure
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