Base
D884401999-03-18New YorkClassification

The tariff classification of womens pullovers and top from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of womens pullovers and top from China

Ruling Text

PD D88440 March 18, 1999 COMMENT3 COMMENT4CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification COMMENT5TARIFF NO.: 6110.20.20756; 6114.20.0010 Mr. Thomas M. Stanton Edward M. Jones & Company 7804 NE Airport Way Portland, OR 97218 COMMENT6RE: The tariff classification of womens pullovers and top from China COMMENT7Dear Mr. Stanton: COMMENT8 In your letter dated February 23, 1999, you requested a tariff classification ruling on behalf of Airwair USA LLC. COMMENT9 The submitted samples are womenpullovers and a halter top. Style GSS006 is manufactured from 100% cotton fine knit fabric. Styles GSS003, GSS027 and GSS005 are manufactured from 94% cotton 6% spandex fine knit fabric. Style GSS006 is a sleeveless pullover style garment which features a double rib knit at the neck and the armholes, embroidery at the chest, an applique at the lower back, a hemmed bottom and a back that does not extend below the nape of the neck. Style GSS027 is a pullover and features a hood with a drawstring, short, hemmed sleeves, a kangaroo pocket and a drawstring bottom. Style GSS005 is a pullover and features pieced construction, a round neck, oversized short sleeves, a pocket on the sleeve, an applique on the chest and a hemmed bottom. Style GSS003 is a womenhalter top and features pieced construction and a drawstring bottom. COMMENT10 The applicable subheading for styles GSS006, GSS027 and GSS005 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for womencotton pullovers. The rate of duty will be 18.6%. The applicable subheading for style GSS003 will be 6114.20.0010, HTS, which provides for womencotton tops. The rate of duty will be 11.2%. COMMENT11All four styles fall within textile category designation 339. Based upon international textile trade agreements, products of China are subject to quota and the requirement 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 Part 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, COMMENT12 William J. Luebkert Port Director Philadelphia COMMENT1

Related Rulings for HTS 6110.20.20.75

Other CBP classification decisions referencing the same tariff code.