The tariff classification of a woman’s 100% cotton knit top from China.
Issued March 1, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
It is designated style number 4175201. The garment has straps that are approximately 1/4 inch wide, a V-neck in the front and is cut straight across the back with no shoulder coverage. The top reaches to or below the waist line. As you have requested, the sample garment is being returned.
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 D87405 March 1, 1999 CLA-2-61:NEW: TCB I: I19 D87405 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Tania Balog Ranko Balog Co. 8924 Bellanca Ave. Los Angeles, CA 90045-4700 RE: The tariff classification of a woman’s 100% cotton knit top from China. Dear Ms. Balog: In your letter dated January 8, 1999, on behalf of Classified Lingerie, Inc., you requested a tariff classification ruling. A sample was submitted. It is designated style number 4175201. The garment has straps that are approximately 1/4 inch wide, a V-neck in the front and is cut straight across the back with no shoulder coverage. The top reaches to or below the waist line. As you have requested, the sample garment is being returned. 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 14.5 percent ad valorem. The top falls within textile category designation 339. As a product of China, this merchandise is currently subject to visa requirements and quota restraints based upon international textile trade agreements. 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
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