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E87348 E8 Ruling Active

The tariff classification of a woman’s knit shrug and tube top from Hong Kong.

Issued October 19, 1999 by U.S. Customs and Border Protection.

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E8 E87348 (October 19, 1999)

Tariff classification

HTS codes: 6114.20.0010, 6114.20.0060

Headings: 6114

Product description

Style EX00598 is constructed from 80% cotton, 20% nylon knit fabric. The garment, sometimes called a “shrug” is worn on the upper part of the body, and extends from the shoulders for approximately eight and a half inches in the back. The short sleeve garment has a ribbed neck, sleeve and bottom trim and is open in front with a three button front closure. Style EX00562 is constructed from 80% cotton, 20% nylon knit fabric. The garment does not provide any shoulder coverage and extend from the chest area to above the waist. The top of the garment is elasticized and the bottom has a rib knit finish. We are returning your samples as you requested.

CBP rationale

The applicable subheading for the Shrug, Style EX00598 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: other: women’s or girls’. The applicable subheading for the Tube Top, Style EX00562, 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

NY E87348 October 19, 1999 CLA-2-61:RR:NC:WA:361 E87348 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6114.20.0060 Mr. John Imbrogulio: Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a woman’s knit shrug and tube top from Hong Kong. Dear Mr. Imbrogulio: In your letter dated September 10, 1999, you requested a tariff classification ruling. Style EX00598 is constructed from 80% cotton, 20% nylon knit fabric. The garment, sometimes called a “shrug” is worn on the upper part of the body, and extends from the shoulders for approximately eight and a half inches in the back. The short sleeve garment has a ribbed neck, sleeve and bottom trim and is open in front with a three button front closure. Style EX00562 is constructed from 80% cotton, 20% nylon knit fabric. The garment does not provide any shoulder coverage and extend from the chest area to above the waist. The top of the garment is elasticized and the bottom has a rib knit finish. We are returning your samples as you requested. The applicable subheading for the Shrug, Style EX00598 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: other: women’s or girls’. The rate of duty will be 11.2 percent ad valorem. Style EX00598 falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The applicable subheading for the Tube Top, Style EX00562, 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. Style EX00562 falls within textile category designation 339. 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 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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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