L88212 L8 Ruling Active

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

Issued November 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, Style #RN6590, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment extends to the waist and features a V-shaped neckline in front, a tube bra insert, and a hemmed bottom. Part of the garment’s straps and back are crocheted. 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 RN6590, 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 L88212 November 22, 2005 CLA-2-61:RR:NC:WA:361 NY L88212 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Sandra Penuela McNaughton Apparel Group, Inc. 45 Fernwood Avenue Edison, NJ 08837 RE: The tariff classification of a woman’s knit top from various countries. Dear Ms. Penuela In your letter dated October 25, 2005,you requested a tariff classification ruling. The submitted sample, Style #RN6590, is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless garment extends to the waist and features a V-shaped neckline in front, a tube bra insert, and a hemmed bottom. Part of the garment’s straps and back are crocheted. 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 RN6590, 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 RN6590 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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