U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6114.20.0010
$34.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly
The tariff classification of a woman’s cotton knit top from Korea COMMENT8Dear Ms. Williams:COMMENT9
PD E86043 September 13, 1999COMMENT3 COMMENT4 CLA-2-61:361:H:TC:CII:BJ:I28 CATEGORY: Classification COMMENT5TARIFF NO.: 6114.20.0010 COMMENT6Ms. Gayle E. Williams Sears, Roebuck and Co. 3333 Beverly Road, BC 173AA Hoffman Estates, IL 60179 COMMENT7 RE: The tariff classification of a woman’s cotton knit top from Korea COMMENT8Dear Ms. Williams:COMMENT9 In your letter dated August 18,1999, you requested a classification ruling. COMMENT10 Style 404M is a woman’s 56% cotton/44% rayon rib knit top which extends to the waist and features one half inch spaghetti straps; rib trim around the upper part of the garment; and a continuous knit bottom. The garment is cut straight across the back from side seam to side seam. COMMENT11 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 duty rate will be 11.2% ad valorem. COMMENT12Style 404M falls within textile category designation 339. Based upon international textile trade agreements, products from Korea are subject to quota and the requirement of a visa. Your sample will be returned. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S Customs Service Textile Status Report, an internal issuance of the U.S.Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS. USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, COMMENT13 Paul Rimmer Port Director Houston/Galveston COMMENT1