The tariff classification of a shrug from Hong Kong
Issued June 27, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
It is designated as style S15E002. It is a garment commonly known as a shrug. It is a top with a full frontal opening with hook and eye closures. The bottom is hemmed. The garment has short sleeves that are hemmed. The bottom of the garment reaches to the top of the bust. The garment is made of 90% viscose and 10% spandex knit fabric. The sample garment will be returned as requested.
CBP rationale
The applicable subheading for the shrug will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, women’s or girls’.
Full text
PD E84363 June 27, 1999 CLA-2-61: NEW: TCBI: I19 E84363 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Cathy Johnson Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle WA 98138 RE: The tariff classification of a shrug from Hong Kong Dear Ms. Johnson: In your letter dated June 21, 1999 you requested a tariff classification ruling. A sample was submitted. It is designated as style S15E002. It is a garment commonly known as a shrug. It is a top with a full frontal opening with hook and eye closures. The bottom is hemmed. The garment has short sleeves that are hemmed. The bottom of the garment reaches to the top of the bust. The garment is made of 90% viscose and 10% spandex knit fabric. The sample garment will be returned as requested. The applicable subheading for the shrug will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, women’s or girls’. The rate of duty will be 15.5 percent ad valorem. The shrug falls within textile category designation 659. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Kathleen M. Haage Area Director New York/Newark Area
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