E80302 E8 Ruling Active

The tariff classification of a womensleeveless knit top to be manufactured in Portugal

Issued April 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, designated style number 35417, is a womentop manufactured from a 100% cotton two-by-two rib knit fabric having twenty-two stitches per centimeter measured in the direction the stitches were formed. This sleeveless garment features a straight neckline with openwork trim, elastic shoulder straps measuring one-quarter inch in width, a deep drop in the back, and a straight, hemmed bottom.

CBP rationale

The applicable subheading for the garment is 6114.20.0010, Harmonized Tariff Schedule of the United States, which provides for womenor girlstops, knitted or crocheted, of cotton.

Full text

PD E80302 April 30, 1999 CLA-2-61:CL:FO:CB:GG:I20 E80302 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Lavinia Chan Corporate Customs Specialist J. Crew Group, Inc. 770 Broadway, 12th Floor New York, NY 10003 RE: The tariff classification of a womensleeveless knit top to be manufactured in Portugal Dear Ms Chan: In your letter dated April 1, 1999, you requested a tariff classification ruling. The submitted sample, designated style number 35417, is a womentop manufactured from a 100% cotton two-by-two rib knit fabric having twenty-two stitches per centimeter measured in the direction the stitches were formed. This sleeveless garment features a straight neckline with openwork trim, elastic shoulder straps measuring one-quarter inch in width, a deep drop in the back, and a straight, hemmed bottom. The applicable subheading for the garment is 6114.20.0010, Harmonized Tariff Schedule of the United States, which provides for womenor girlstops, knitted or crocheted, of cotton. The applicable rate of duty is 11.2%, ad valorem. The garment falls within textile category designation 339. Products of Portugal are not currently subject to quota or the requirement of a visa. The sample is being returned to you, as requested. 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, John M. Regan Service Port Director Port of Cleveland

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