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The tariff classification of a woman’s knit top from China.
Issued May 12, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84030 (May 12, 2005)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style #LF1401, is a woman’s top constructed from 94% cotton, and 6% spandex knit fabric. The sleeveless garment extends to the waist and features a modified U-shaped neckline in front, a tube bra insert, elasticized adjustable shoulder straps, and a hemmed bottom. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the top, Style LF1401, 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 L84030 May 12, 2005 CLA-2-61:RR:NC:WA:361 NY L84030 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Whitley: In your letter dated April 11, 2005, on behalf of your client G&G, you requested a tariff classification ruling. The submitted sample, Style #LF1401, is a woman’s top constructed from 94% cotton, and 6% spandex knit fabric. The sleeveless garment extends to the waist and features a modified U-shaped neckline in front, a tube bra insert, elasticized adjustable shoulder straps, and a hemmed bottom. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style LF1401, 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 10.8% ad valorem. Style LF1401 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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