Base
B821011997-03-03New YorkClassification

The tariff classification of women's cotton knit tops from China or Hong Kong

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

Cross-Source Intelligence

Primary HTS Code

6114.20.0010

$34.4M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

29 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of women's cotton knit tops from China or Hong Kong

Ruling Text

PD B82101 March 3, 1997 CLA-2-61:361:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Philip Kwok BALtrans USA Inc. 700 Rockaway Turnpike Lawrence, New York 11559 RE: The tariff classification of women's cotton knit tops from China or Hong Kong Dear Mr. Kwok: In your letter dated February 7, 1997, on behalf of your client, Fabric Trading Co., Inc., you requested a classification ruling. Styles AI-8030, AI-8150, AI-8158, AI-8160 and AI-8162 are women's tops of 95% cotton/5% spandex knit fabric which lack shoulder and neck coverage and have hemmed bottoms which extend below the waist. Style AI-8030 is a halter with 1-1/4" banding around the scoop neckline, back and shoulders which extends to become straps which tie around the neck. Style AI-8150 is a halter with a deep U-front and a narrow strap which threads through two 2-1/2" straps below the neckline to tie around the neck. Style AI-8158 features a straight front; a curved back; and capping around the underarms which becomes spaghetti straps. Style AI-8160 is a halter with 1-1/4" banding from the side seams through the round neckline which becomes straps which join the halter strap by means of two 2-1/2" rings. Style AI-8162 is a halter with a front which rises to an inverted "V" at the neck and is attached to narrow straps which tie around the neck. The applicable subheading for the tops 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 duty rate will be 11.3 percent ad valorem. Styles AI-8030, AI-8150, AI-8158, AI-8160 and AI-8162 fall within textile category designation 339. Based upon international textile trade agreements, products of China or Hong Kong are subject to quota and the requirement of a visa. As requested, the samples will be returned. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston