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B888231997-09-26New YorkClassification

The tariff classification of a woman's knit top, dress and shorts from China and Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of a woman's knit top, dress and shorts from China and Hong Kong.

Ruling Text

NY B88823 September 26, 1997 CLA-2-61:RR:NC:WA:361 B88823 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.62.2030; 6114.20.0010 Ms. Cariat Van MEC Transport 2000 Hughes Way, Suite 101 El Segundo, CA 90245 RE: The tariff classification of a woman's knit top, dress and shorts from China and Hong Kong. Dear Ms. Van: In your letter dated August 22, 1997, you requested a tariff classification ruling for a woman's knit top, dress and shorts on behalf of Northern Legend, Inc. The garments are being returned, as you requested. The garment designated as style # 1 is a woman's knit top constructed from 100% cotton knit fabric. The top, which extends to the waist, features narrow shoulder straps, and a V neckline in front. The upper edge of the back panel extends straight across the back, from side seam to side seam. The back panel does not have a shaped neckline. The garment designated as style # 2 is a pair of woman's knit shorts constructed from 100% cotton knit fabric. The shorts feature a narrow, covered elasticized waistband, and the leg openings finished with decorative elastic. The garment designated as style # 3 is a woman's knit dress constructed from 100% cotton knit fabric. The dress, which extends approximately to the knee, features narrow shoulder straps, and a V neckline in front, and a plain hemmed bottom. The applicable subheading for style 1 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other knit or crocheted garments, of cotton, tops, for women. The rate of duty will be 11.3 percent ad valorem. The applicable subheading for style 2 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit or crocheted shorts, of cotton. The rate of duty will be 16.2 percent ad valorem. The applicable subheading for style 3 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit or crocheted dresses, of cotton. The rate of duty will be 12 percent ad valorem. Style 1 falls within textile category designation 339; style 2 falls within textile category designation 348; style 3 falls within textile category designation 336. Based upon international textile trade agreements, garments imported from China and Hong Kong are subject to a visa requirement 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division