F80858 F8 Ruling Active

The tariff classification of a woman’s cotton top from Cambodia

Issued January 19, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

Your sample is returned as you requested. The submitted sample, Style 3051, is a woman’s, finely knitted, upper body garment constructed of 100% cotton. It features a frontal v-neckline, a straight edge back from side seam to side seam, three-quarter inch shoulder straps, and a hemmed bottom.

CBP rationale

The applicable subheading for Style 3051 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 F80858 January 19, 2000 CLA-2-61: CO: CH: DGD IO5 F80858 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Toray Henry Speed Sourcing, Inc. 2140 City Gate Drive Columbus, OH 43219 RE: The tariff classification of a woman’s cotton top from Cambodia Dear Mr. Henry: In your letter dated December 21, 1999, you requested a tariff classification ruling. Your sample is returned as you requested. The submitted sample, Style 3051, is a woman’s, finely knitted, upper body garment constructed of 100% cotton. It features a frontal v-neckline, a straight edge back from side seam to side seam, three-quarter inch shoulder straps, and a hemmed bottom. The applicable subheading for Style 3051 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 11.1%. Style 3051 falls within textile category designation 339. Based upon international textile trade agreements, products of Cambodia 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, Robyn Dessaure Port Director Chicago, Illinois

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