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The tariff classification of a woman’s knit top from Turkey. Dear Mr. Neely:
Issued June 14, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85294 (June 14, 2005)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The garment will be returned as requested. Style 5561 is a woman’s top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The top has ¼ inch adjustable shoulder straps, a V-shaped neckline in front, and a plain, hemmed bottom. The upper back of the garment extends straight across from side seam to side seam. The front panel also has a large appliquéd flower on the lower left side.
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
NY L85294 June 14, 2005 CLA-2-61:RR:NC:WA:361 NY L85294 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Frank Neely Sara Lee Branded Apparel 1000 East Hanes Mill Road, 1st Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit top from Turkey. Dear Mr. Neely: In your letter dated May 26, 2005, you requested a classification ruling for a woman’s top. The garment will be returned as requested. Style 5561 is a woman’s top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The top has ¼ inch adjustable shoulder straps, a V-shaped neckline in front, and a plain, hemmed bottom. The upper back of the garment extends straight across from side seam to side seam. The front panel also has a large appliquéd flower on the lower left side. 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 duty rate will be 10.8 percent ad valorem. The top 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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