The tariff classification of a woman’s knit top being imported from Mexico and the Dominican Republic.
Issued April 3, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020, 6114.20.0010
Headings: 6114
Product description
The garment submitted for a ruling, Style 4100, will be returned as requested. Style 4100 is a woman’s top made from 94% cotton/6% lycra fine knit fabric. The garment will also be imported in a gray heather color which will have a fiber content of 47% cotton/ 47% polyester/ 6% lycra. The top features adjustable elastic spaghetti shoulder straps, a back that extends straight across from side seam to side seam, and a hemmed bottom.
CBP rationale
The applicable subheading for Style 4100 for all colors except gray heather 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 applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments: knitted or crocheted: of man-made fibers: tops: women’s or girls.
Full text
PD F84708 April 3, 2000 CLA-2-61: SF I30 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6114.30.1020 Ithaca Industries 2501 Mathews Industrial circle Vidalia, GA 30474 Attn: Jill Burns RE: The tariff classification of a woman’s knit top being imported from Mexico and the Dominican Republic. Dear Ms. Burns: In your letter dated March 20, 2000 you requested a tariff classification ruling. The garment submitted for a ruling, Style 4100, will be returned as requested. Style 4100 is a woman’s top made from 94% cotton/6% lycra fine knit fabric. The garment will also be imported in a gray heather color which will have a fiber content of 47% cotton/ 47% polyester/ 6% lycra. The top features adjustable elastic spaghetti shoulder straps, a back that extends straight across from side seam to side seam, and a hemmed bottom. The applicable subheading for Style 4100 for all colors except gray heather 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%. When Style 4100 is imported in the gray heather color the applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments: knitted or crocheted: of man-made fibers: tops: women’s or girls. The rate of duty will be 28.9% ad valorem. Style 4100 for all colors except gray heather falls within textile category designation 339. Based upon international textile trade agreements, products of Mexico and the Dominican Republic are subject to quota and the requirement of a visa. When Style 4100 is imported in gray heather the garment falls within textile category designation 639. Based upon international textile trade agreements, products of Mexico and the Dominican Republic 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. Sincerely, Alice M. Rigdon Port Director San Francisco
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