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The tariff classification of a top for girls’ wear from Vietnam
Issued May 10, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82749 (May 10, 2006)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
Submitted style 860535, manufactured from finely knitted fabric of 60% cotton/40% acrylic, is a sleeveless, pullover garment for the upper body, empire-styled, that tightens across the back by means of ties. A straight-cut back and shoulder straps further characterize this garment. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for this style will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted…, of cotton, tops, …girls’.
Full text
NY M82749 May 10, 2006 CLA-2-61:RR:NC:TA:358 M82749 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway New York, NY 10018 RE: The tariff classification of a top for girls’ wear from Vietnam Dear Ms. Whitley: In your letter dated April 25, 2006 you requested a classification ruling. Submitted style 860535, manufactured from finely knitted fabric of 60% cotton/40% acrylic, is a sleeveless, pullover garment for the upper body, empire-styled, that tightens across the back by means of ties. A straight-cut back and shoulder straps further characterize this garment. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted…, of cotton, tops, …girls’. The duty rate will be 10.8 per cent 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/. This garment 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of garments from various countries
The tariff classification of a women’s crop top from India
The tariff classification of a women’s knit blouse and top from China
The tariff classification of a women’s crop top and blouses from Vietnam
The tariff classification of a women’s crop top and blouse from Vietnam
The tariff classification of a girl’s upper body garment from China
The tariff classification of a girl’s knit top from Cambodia
The tariff classification of a woman’s top from China
The tariff classification of women’s knit garments from Guatemala
The tariff classification of a woman’s crop top from Jordan
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