A89895 A8 Ruling Active

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

Issued December 17, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

It is designated as style number WSS1051. It is a woman's top made of 100 percent cotton knit fabric. The fabric contains approximately two stitches per two centimeters in both the horizontal and vertical directions. The top has no shoulder coverage. It is V neck designed and has a rib knit waistband. As you have requested, the sample garment is being returned.

CBP rationale

The applicable subheading for the top will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women's or girls'.

Full text

PD A89895 December 17, 1996 CLA-2-61:NEW:TCB I:I19 A89895 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Debbie Carchidi Wet Seal, Inc. 64 Fairbanks Irvine, CA 92718 RE: The tariff classification of a woman's cotton knit top from Hong Kong or China. Dear Ms. Carchidi: In your letter dated November 25, 1996, you requested a tariff classification ruling. A sample was submitted. It is designated as style number WSS1051. It is a woman's top made of 100 percent cotton knit fabric. The fabric contains approximately two stitches per two centimeters in both the horizontal and vertical directions. The top has no shoulder coverage. It is V neck designed and has a rib knit waistband. As you have requested, the sample garment is being returned. The applicable subheading for the top will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, tops, women's or girls'. The rate of duty will be 11.4 percent ad valorem. The top falls within textile category designation 339. As a product of Hong Kong or China, this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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 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, Kathleen M. Haage Area Director New York/Newark Area

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