Base
D893981999-04-07New YorkClassification

The tariff classification of a woman's knit top from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6114.20.0010

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time

Summary

The tariff classification of a woman's knit top from China

Ruling Text

PD D89398 April 7, 1999 CLA-2-61:LA:S:T:1:3:I12 D89398 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman's knit top from China Dear Mr. Murphy: In your letter dated March 25, 1999, on behalf of American Eagle Outfitters, Inc., you requested a tariff classification ruling. The submitted sample, style 6513, is a woman's top constructed from 100% cotton ribbed knit fabric. The garment extends from just above the bust to below the waist and features a straight back from side seam to side seam, 1/4-inch straps, and a straight hemmed bottom. Your sample will be returned as requested. 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 rate of duty will be 11.2% ad valorem. The garment falls within textile category designation 339. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport