L88030 L8 Ruling Active

The tariff classification of a woman’s upper body garment from China. Dear Ms. Caldwell:

Issued November 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0060

Headings: 6114

Product description

The submitted sample will be returned to you, as requested. Style JK02118-001 is a woman’s upper body garment constructed from 60 percent cotton, 40 percent polyester nylon knit fabric. The garment reaches the waist and has a full front opening, short sleeves, capping finishing the neckline and front opening, and a one-inch panel finishing the bottom. The front panel may be tied at the bottom. The front of the garment does not provide coverage of the bust area.

CBP rationale

The applicable subheading for style JK02118-001 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other: Women’s or girls’.

Full text

NY L88030 November 2, 2005 CLA-2-61:RR:NC:WA:361 NY L88030 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Ms. Jennifer Caldwell, Import Department Global Gold Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from China. Dear Ms. Caldwell: In your letter dated October 3, 2005, you requested a classification ruling for a woman’s knit upper body garment from China. The submitted sample will be returned to you, as requested. Style JK02118-001 is a woman’s upper body garment constructed from 60 percent cotton, 40 percent polyester nylon knit fabric. The garment reaches the waist and has a full front opening, short sleeves, capping finishing the neckline and front opening, and a one-inch panel finishing the bottom. The front panel may be tied at the bottom. The front of the garment does not provide coverage of the bust area. The applicable subheading for style JK02118-001 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Other: Women’s or girls’. The duty rate will be 10.8% ad valorem. Style JK02118-001 falls within textile category designation 359. 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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