The tariff classification of women's knit Tops from Korea.
Issued September 26, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted samples are described as follows: Style #S3JBLD738 – A woman’s tub top constructed from 100% cotton jersey knit fabric. The garment features an elasticized drawstring top and a rib knit finished bottom. The top does not provide any shoulder coverage and extends from the chest area to above the waist. Style #G3JASD538 – A woman’s knit top constructed from 100% cotton jersey knit fabric. The garment features a v-neckline in front, shoulder straps measuring approximately one inch in width, and a rib knit finished bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam.
CBP rationale
The applicable subheading for the Tops, Style #S3JBLD738 & G3JASD538, 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 G81225 September 26, 2000 CLA-2-61:RR:NC:WA:361 G81225 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. James Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of women's knit Tops from Korea. Dear Mr. Kelly: In your letter dated August 25, 2000, on behalf of your client Barthco Trade Consultants, Inc., you requested a tariff classification ruling. The submitted samples are described as follows: Style #S3JBLD738 – A woman’s tub top constructed from 100% cotton jersey knit fabric. The garment features an elasticized drawstring top and a rib knit finished bottom. The top does not provide any shoulder coverage and extends from the chest area to above the waist. Style #G3JASD538 – A woman’s knit top constructed from 100% cotton jersey knit fabric. The garment features a v-neckline in front, shoulder straps measuring approximately one inch in width, and a rib knit finished bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. The applicable subheading for the Tops, Style #S3JBLD738 & G3JASD538, 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% ad valorem. Style #’s S3JBLD738 and G3JASD538 fall within textile category designation 339. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. 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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