K88518 K8 Ruling Active

The tariff classification of a woman’s knit top from various countries.

Issued September 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.90.1020

Headings: 6114

Product description

The submitted sample, Style #20739, is a woman’s top constructed from 85% silk, and 15% cashmere knit fabric. The garment extends below the waist and features spaghetti straps, a V- neckline in front, a tube-bra insert, and a rib knit bottom. The upper portion of the back is cut straight across from side seam to side seam. We are returning your sample as you requested.

CBP rationale

The applicable subheading for Style 20739 will be 6114.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of other textile materials, containing 70 percent or more by weight or silk or silk waste, tops, women’s or girls’.

Full text

NY K88518 September 10, 2004 CLA-2-61:RR:NC:WA:361 NY K88518 CATEGORY: Classification TARIFF NO.: 6114.90.1020 Ms. Krisanne Stecklair Mothers Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman’s knit top from various countries. Dear Ms. Stecklair: In your letter dated August 10, 2004, you requested a classification ruling for a woman’s knit top. The submitted sample, Style #20739, is a woman’s top constructed from 85% silk, and 15% cashmere knit fabric. The garment extends below the waist and features spaghetti straps, a V- neckline in front, a tube-bra insert, and a rib knit bottom. The upper portion of the back is cut straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for Style 20739 will be 6114.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of other textile materials, containing 70 percent or more by weight or silk or silk waste, tops, women’s or girls’. The rate of duty will be 0.9% ad valorem. Style 20739 falls within textile category designation 739. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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