U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's top from Taiwan orChina
PD C86101 March 25, 1998 CLA-2-61 SE:TC:D I09 C86101 CATEGORY: Classification TARIFF NUMBER: 6114.30.1020 Melba R. Dairo Federated Merchandising Group 1440 Broadway New York NY 10018 RE: The tariff classification of a woman's top from Taiwan or China Dear Ms. Dairo: In your letter dated March 16, 1998, you requested a classification ruling. The submitted sample, style 86414, is a woman's 100% rayon top. The top is crocheted, reaches to just below the waist, and features spaghetti straps, a round neckline in the front, and is cut straight across the back near the bottom of the shoulder blades. Your sample will be returned as requested. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, tops, women's or girls'. The duty rate will be 29.3%. Style 86414 falls within textile category designation 639. - Based upon international textile trade agreements, products of Taiwan or China are subject to quota and the requirements of a visa. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist Enclosure
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