G87982 G8 Ruling Active

The tariff classification of a woman’s top from China

Issued March 21, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114, 2001, 6114.20.0010, 0010

Headings: 6114, 2001, 0010

Product description

The submitted sample, style 37619, is a woman’s 100% cotton crocheted top. The garment features half-inch shoulder straps, a v-shape neckline, a straight back that goes across from side seam to side seam, an opening at the left side with a zipper closure, and a straight bottom. Your sample will be returned as requested.

CBP rationale

The applicable subheading for the top 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 G87982 March 21, 2001 CLA-2-61:LA:S:T:1:2:I23 G87982 CATEGORY: Classification TARIFF NO.: 6114..20.0010 Ms. Alli Baron Sharretts, Paley, Carter & Blauvelt, PC Seventy–five Broad Street New York, NY 10048 RE: The tariff classification of a woman’s top from China Dear Ms. Baron: In your letter dated February 28, 2001, on behalf of your client, Polo Ralph Lauren, you requested a tariff classification ruling. The submitted sample, style 37619, is a woman’s 100% cotton crocheted top. The garment features half-inch shoulder straps, a v-shape neckline, a straight back that goes across from side seam to side seam, an opening at the left side with a zipper closure, and a straight bottom. Your sample will be returned as requested. The applicable subheading for the top 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% ad valorem. The garment falls within textile category designation 339. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Part categories are the result of international bilateral agreements that 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 for inspection at your local Customs office. 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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Vera Adams Port Director Los Angeles-Long Beach

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