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The tariff classification of women’s knit tops from Fiji.
Issued December 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E88083 (December 14, 1999)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
You have submitted two samples. The first sample, style 47063 is a women’s 100% cotton knit top. The garment features shoulder straps, a V-shaped neckline in front, the upper edge of the back is cut straight across from side seam to side seam and a hemmed bottom. The second sample, style 47073 is identical to the first, except it is striped and has contrasting shoulder straps.
CBP rationale
The applicable subheading for both styles 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 E88083 December 14, 1999 CLA-2-61:RR:NC:WA:361 E88083 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Lily Khoo Wearsmart Textiles Limited Northern Press Road, Martintar P.O. Box 1007 Nadi, Fiji RE: The tariff classification of women’s knit tops from Fiji. Dear Ms. Khoo: In your letter dated September 20, 1999, you requested a classification ruling. You have submitted two samples. The first sample, style 47063 is a women’s 100% cotton knit top. The garment features shoulder straps, a V-shaped neckline in front, the upper edge of the back is cut straight across from side seam to side seam and a hemmed bottom. The second sample, style 47073 is identical to the first, except it is striped and has contrasting shoulder straps. The applicable subheading for both styles 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 duty rate will be 11.2 percent ad valorem. The duty rate for 2000 will be 11.1 percent ad valorem. Both styles fall within textile category designation 339. Based upon international textile trade agreements products of Fiji 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.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. 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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