This ruling has been revoked and is no longer current.
Superseded by {963467}.
The tariff classification of a women’s upper body garment from Macau or China.
Issued September 29, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87711 (September 29, 1999)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
Style number 1 is a women’s 100% cotton knitted upper body garment. It extends from the shoulders to below the waist and features spaghetti straps. The garment covers the front of the body beginning just above the sternum to below the waist. In the rear the garment covers just under one-half of the back and extends below the waist. Your sample is returned as requested.
CBP rationale
The applicable subheading for the garment 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 E87711 September 29, 1999 CLA-2-61-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Brenda A. Jacobs Powell, Goldstein, Frazer & Murphy LLP 1001 Pennsylvania Avenue, N.W. Washington, D.C. 20004 RE: The tariff classification of a women’s upper body garment from Macau or China. Dear Ms. Jacobs: In your letter dated September 15, 1999, on behalf of your client Hoi Meng Garment Manufactory Ltd., you requested a tariff classification ruling. Style number 1 is a women’s 100% cotton knitted upper body garment. It extends from the shoulders to below the waist and features spaghetti straps. The garment covers the front of the body beginning just above the sternum to below the waist. In the rear the garment covers just under one-half of the back and extends below the waist. Your sample is returned as requested. The applicable subheading for the garment 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 14.5 percent ad valorem. The garment falls within textile category designation 339. Based upon international textile trade agreements, products of Macau or China are subject to quota and the requirements 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Victor G. Weeren Port Director Boston, Massachusetts
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