E86369 E8 Ruling Active

The tariff classification of a women’s knit crop top from Macau

Issued September 7, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1999, 6114.20.0010, 7575

Headings: 1999, 6114, 7575

Product description

The submitted samples, style U1T401427, is a women’s top which is manufactured from 100% cotton fine knit fabric. The top features elasticized smocking, pullover styling and cap sleeves. The garment does not reach the waist.

CBP rationale

The applicable subheading for the crop top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit tops.

Full text

PD E86369 September 7, 1999 COMMENT3 COMMENT4CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 COMMENT5RE: The tariff classification of a women’s knit crop top from Macau COMMENT6Dear Mr. Kelly: In your letter dated August 24, 1999, you requested a tariff classification ruling on behalf of Jones Apparel Group USA Inc. The submitted samples, style U1T401427, is a women’s top which is manufactured from 100% cotton fine knit fabric. The top features elasticized smocking, pullover styling and cap sleeves. The garment does not reach the waist. The applicable subheading for the crop top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit tops. The rate of duty will be 11.2%. The crop top falls within textile category designation 339. Based upon international textile trade agreements, products of Macau 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). COMMENT7COMMENT8 Sincerely, COMMENT9 Allan J. Martocci Acting Port Director Philadelphia

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