U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6114.20.0010
$32.5M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of a woman's cotton knit top from the Philippines
PD C81316 November 12, 1997 CLA-2-61:361:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Ralph Martinez Import Manager Stile Assoc. 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman's cotton knit top from the Philippines Dear Mr. Martinez: In your letter dated October 31, 1997, on behalf of your client, One Step Up, you requested a classification ruling. Style 55349 is a woman's 100% cotton knit top which meets the waist and features front and rear one inch V-straps which extend from around the neck and across the bust and back panel to meet at the side seams; an upper cable knit front with four inch rib bottom; and a rib knit rear panel. The applicable subheading for the top 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. Style 55349 falls within textile category designation 339. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. As requested, the sample 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