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
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The classification of a woman's knit top from Hong Kong.
NY D83043 October 20, 1998 CLA-2-61:RR:NC:WA:361 D83043 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Amy Sperber Delia's 435 Hudson Street New York, NY 10014 RE: The classification of a woman's knit top from Hong Kong. Dear Ms. Sperber: This letter replaces ruling letter D81080 issued to you on August 17, 1998. You have indicated that the country of origin of the top will be Hong Kong, and not China, as originally stated. Style 04271 is a sleeveless top constructed from 100% cotton rib knit fabric. The top features 1/4 inch satin shoulder straps, a v-shaped neckline in front and eyelet embroidered trim at the top front of the garment and around the bottom of the garment. The upper back of the garment is cut straight across from side seam to side seam. The applicable subheading for style 04271 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 11.2 percent ad valorem. Style 04271 falls within textile category designation 339. Based upon international textile trade agreements, products of 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 Part 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