G88851 G8 Ruling Active

The tariff classification of a women’s knit top from Hong Kong

Issued April 17, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, Style # 124757, is a women’s top composed of 85% cotton, 13% nylon and 2% spandex finely knit fabric. The sleeveless top features one shoulder styling. In the front, the upper edge slants from under the arm on one side and extends to cross the shoulder on the other side. Rib knit fabric trims the upper edge and the one armhole. Per your request, your sample is enclosed herewith.

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 G88851 April 17, 2001 CLA-2-61-NO:TC I06 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue 33rd Floor New York, New York 10167-3397 RE: The tariff classification of a women’s knit top from Hong Kong Dear Ms. Weinberg: In your letter dated March 16, 2001, you requested a tariff classification ruling on behalf of Rose Knitting (Asia) Limited. The submitted sample, Style # 124757, is a women’s top composed of 85% cotton, 13% nylon and 2% spandex finely knit fabric. The sleeveless top features one shoulder styling. In the front, the upper edge slants from under the arm on one side and extends to cross the shoulder on the other side. Rib knit fabric trims the upper edge and the one armhole. Per your request, your sample is enclosed herewith. 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 percent ad valorem. The top falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong 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 Field National Import Specialist Corliss S. Smith at (504) 670-2430 or National Import Specialist Angela DeGaetano at (212) 637-7029. Sincerely, Todd Owen Port Director New Orleans, Louisiana

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