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The tariff classification of a woman’s top from Hong Kong
Issued September 27, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87353 (September 27, 1999)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The garment submitted for a ruling, Style d9761, will be returned as requested. The submitted sample, Style d9761, is a woman’s top of 100% cotton knit fabric. The garment features elasticized spaghetti shoulder straps, a V-shaped neckline in front, and a back that extends straight across from side seam to side seam. In your letter you requested classifications for two additional styles: d9792 and d22486. You have stated that these two styles have the same construction as style d9761, the only difference being slightly different embroidery at the neck.
CBP rationale
The applicable subheading for style d9761, d9792, and d22486 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 E87353 September 27, 1999 CLA-2-61: SF I30 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Nordstrom Attn: John Imbrogulio 1617 Sixth Ave, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a woman’s top from Hong Kong Dear Mr. Imbrogulio: In your letter dated September 14, 1999 you requested a tariff classification ruling. The garment submitted for a ruling, Style d9761, will be returned as requested. The submitted sample, Style d9761, is a woman’s top of 100% cotton knit fabric. The garment features elasticized spaghetti shoulder straps, a V-shaped neckline in front, and a back that extends straight across from side seam to side seam. In your letter you requested classifications for two additional styles: d9792 and d22486. You have stated that these two styles have the same construction as style d9761, the only difference being slightly different embroidery at the neck. The applicable subheading for style d9761, d9792, and d22486 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%. Styles d9761, d9792, and d22486 fall 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 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, Alice M. Rigdon Port Director San Francisco COMMENT1
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