D81530 D8 Ruling Active

The classification of a woman's knit top from Taiwan.

Issued September 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The classification of a woman's knit top from Taiwan.

CBP rationale

The applicable subheading for style 811473 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women's or girls.

Full text

NY D81530 September 3, 1998 CLA-2-61:RR:NC:WA:361 D81530 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Michelle Hall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The classification of a woman's knit top from Taiwan. Dear Ms. Hall: In your letter dated August 19, 1998, you requested a classification ruling for a women's top. The sample is being returned, as you requested. Style 811473 is a sleeveless top constructed from 100% nylon rib knit fabric. The top features spaghetti straps constructed from cubic zirconia, and a a square neckline in front. The upper back of the garment is cut straight across from side seam to side seam. The applicable subheading for style 811473 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women's or girls. The rate of duty will be 29.3 percent ad valorem. Style 811473 falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. 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 Part 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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