Base
8571281990-11-05New YorkClassification

The tariff classification of a woman's knit top from Korea.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of a woman's knit top from Korea.

Ruling Text

NY 857128 Nov. 5, 1990 CLA-2-61:S:N:N3I:361 857128 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Joseph A. Rafferty Mersco Wholesale Co., Inc. 127 West 30th Street New York NY 10001 RE: The tariff classification of a woman's knit top from Korea. Dear Mr. Rafferty : In your letter dated October 11,1990. you requested a classification ruling. The submitted sample style number 12-10-90 is a woman's knit pullover top constructed from a 100% polyester fabric. The top is sleeveless and does not extend to the waist. The garment features a v-neckline and crossover front panels. As you have requested, the sample garment is being returned. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit tops of man-made fibers. The rate of duty will be 30 percent ad valorem. The top falls within textile category designation 639. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport