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D83981 D8 Ruling Active

The tariff classification of a woman’s cotton knit top from Hong Kong

Issued November 24, 1998 by U.S. Customs and Border Protection.

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D8 D83981 (November 24, 1998)

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

Style 1729478 is a woman’s knit 88% cotton/12% lycra spandex top. The garment extends to the waist and features straps and is constructed straight across the front and back.

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 D83981 November 24, 1998 CLA-2-61:361:H:TC:CII BJ:I28 D83981 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. William Ortiz Stile Associates Ltd. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a woman’s cotton knit top from Hong Kong Dear Mr. Ortiz: In your letter dated October 23, 1998, on behalf of your client, Tahair Ltd., you requested a classification ruling. Style 1729478 is a woman’s knit 88% cotton/12% lycra spandex top. The garment extends to the waist and features straps and is constructed straight across the front and back. 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 duty rate will be 11.2 percent ad valorem. Style 1729478 falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. The sample will be returned. 2 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston

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