10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D84519 D8 Ruling Active

The tariff classification of a womenknit top from Hong Kong

Issued November 27, 1998 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D84519 (November 27, 1998)

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, style 27-12749, is a womentop, which is manufactured from 100% cotton rib knit fabric. The garment features a vee neck in front, one and three quarter inch wide shoulder straps that criss cross in back and a back that is straight cut from side seam to side seam. As requested, your sample will be returned to you.

CBP rationale

The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for womenother garments, of cotton, tops.

Full text

PD D84519 November 27, 1998 CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Rebecca Cheung Ann Taylor Global Sourcing, Inc. 1372 Broadway, 6th Floor New York, NY 10048 RE: The tariff classification of a womenknit top from Hong Kong Dear Ms. Cheung: In your letter dated November 13, 1998, you requested a tariff classification ruling. The submitted sample, style 27-12749, is a womentop, which is manufactured from 100% cotton rib knit fabric. The garment features a vee neck in front, one and three quarter inch wide shoulder straps that criss cross in back and a back that is straight cut from side seam to side seam. As requested, your sample will be returned to you. The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for womenother garments, of cotton, tops. The rate of duty will be 11.2%. COMMENT1 The top 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 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 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, William J. Luebkert Port Director Philadelphia

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D84519

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.