The tariff classification of a woman’s knit top from Hong Kong
Issued January 21, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, style #S/95402 (solid) or #S/95402T (tipped) or #S/95403ST (striped), is a woman’s top constructed from 100% cotton knit fabric. The top reaches to the waist of the wearer and has a straight bottom. The garment is sleeveless and has shoulder straps that are less than two inches in width. The garment features a front neckline that is square and a back neckline that is cut straight from side seam to side seam. The submitted sample will be returned under separate cover.
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 D86268 January 21, 1999 CLA-2-61:PD:A:TC:I:I27 D86268 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s knit top from Hong Kong Dear Ms. Dairo: In your letter dated December 23, 1998, you requested a tariff classification ruling. The submitted sample, style #S/95402 (solid) or #S/95402T (tipped) or #S/95403ST (striped), is a woman’s top constructed from 100% cotton knit fabric. The top reaches to the waist of the wearer and has a straight bottom. The garment is sleeveless and has shoulder straps that are less than two inches in width. The garment features a front neckline that is square and a back neckline that is cut straight from side seam to side seam. The submitted sample will be returned under separate cover. 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 11.2% ad valorem. The top falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong are subject to quota and to 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, Jayson P. Ahern Port Director Miami Service Port
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