L88653 L8 Ruling Active

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

Issued December 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, Style #BP113072, is a woman’s top constructed from 60% cotton, and 40% polyester knit fabric. The sleeveless garment features a rib knit shawl type collar, a full front opening with a one-button closure, and a rib knit bottom. . The garment also provides sufficient coverage of the bust area, but does not reach the waist. We are returning your sample as you requested.

CBP rationale

The applicable subheading for Style BP113072 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 L88653 December 15, 2005 CLA-2-61:RR:NC:WA:361 NY L88653 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Doug Hyland Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101 RE: The tariff classification of a woman’s knit top from Macau. Dear Mr. Hyland: In your letter dated November 11, 2005, you requested a classification ruling for a woman’s knit top. The submitted sample, Style #BP113072, is a woman’s top constructed from 60% cotton, and 40% polyester knit fabric. The sleeveless garment features a rib knit shawl type collar, a full front opening with a one-button closure, and a rib knit bottom. . The garment also provides sufficient coverage of the bust area, but does not reach the waist. We are returning your sample as you requested. The applicable subheading for Style BP113072 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style BP113072 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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