B86988 B8 Ruling Active

The tariff classification of a women's reversible knit cotton top from Bangladesh

Issued July 11, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

of Grand Rapids, Michigan. Your sample will be returned as you requested. The submitted sample, code 734640/UPC 7-60236-82901, is a reversible form-fitting sports top constructed of 92% cotton, 8% lycra knit jersey. The pullover crop top features a round neckline, 1 1/2 inch shoulder straps, oversized armholes with a drop action back and an enclosed elastic band at the bottom. This garment extends from the shoulders to the middle of the chest.

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 B86988 July 11, 1997 CLA-2-61:CO:CH DGD IO5 B86988 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Kim Young BDP International Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of a women's reversible knit cotton top from Bangladesh Dear Ms. Young: In your letter dated July 1, 1997, you requested a tariff classification ruling on behalf of your client, Meijer Inc. of Grand Rapids, Michigan. Your sample will be returned as you requested. The submitted sample, code 734640/UPC 7-60236-82901, is a reversible form-fitting sports top constructed of 92% cotton, 8% lycra knit jersey. The pullover crop top features a round neckline, 1 1/2 inch shoulder straps, oversized armholes with a drop action back and an enclosed elastic band at the bottom. This garment extends from the shoulders to the middle of the chest. 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 11.3%. Code 734640/UPC7-60236-82901 falls within textile category designation 339. Based upon international textile trade agreements, products of Bangladesh are subject to quota and the requirement of a visa. The designated textile and apparel categories 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 Section 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, Kevin Weeks Port Director Chicago, Illinois

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