Base
B832381997-03-27New YorkClassification

The tariff classification of a women's 95% cotton, 5% spandex knitted top 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 2026-05-01 · Updates monthly

Summary

The tariff classification of a women's 95% cotton, 5% spandex knitted top from China or Hong Kong

Ruling Text

PD B83238 March 27, 1997 CLA-2-61:CO:CH:DGD IO5 B83238 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Philip Kwok BALtrans USA Inc. 700 Rockaway Turnpike Lawrence, NY 11559 RE: The tariff classification of a women's 95% cotton, 5% spandex knitted top from China or Hong Kong Dear Mr. Kwok: In your letter dated March 12, 1997 you requested a tariff classification ruling on behalf of your client, Fabric Trading Co., Inc. of New York. Your sample is being returned as you requested. The submitted sample, Style AI-7023A, is a women's knitted top constructed of 95% cotton, 5% spandex fabric. The garment is sleeveless and features a u-shaped neckline, an elasticized strap which encircles the neckline, a tube type body and a hemmed bottom. The applicable subheading for style AI-7023A 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 11.3%. Style AI-7023A falls within textile category designation 339. Based upon international textile trade agreements, products of China and Hong Kong are subject to quota and the requirment of a visa. The designated textile and apparel categories 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 Section 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. Sincerely, Robert Parsons Acting Port Director Chicago, Illinois