U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-17 · Updates real-time
The tariff classification of a womanknit top from China
PD E81765 June 1, 1999 CLA-2-61:LA:S:T:1:3:I12 E81765 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms Cathy Johnson Seattle Pacific Industries, Inc. P.O. box 58710 Seattle, WA 98138 RE: The tariff classification of a womanknit top from China Dear Ms. Johnson: In your letter dated May 5, 1999, you requested a tariff classification ruling. The submitted sample, style 93F123-18, is a womantop constructed from 65% cotton/32% nylon/3% spandex finely knit fabric. The sleeveless top features narrow shoulder straps, a curved neck in front, a straight back , and a 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, womenor girlstops, of cotton. The rate of duty will be 11.2% ad valorem. The top 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