U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of womens cashmere tops from Hong Kong
PD E87094 September 20, 1999 COMMENT3 COMMENT4CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 COMMENT5RE: The tariff classification of womens cashmere tops from Hong Kong COMMENT6Dear Ms. Dairo: In your letter dated September 10, 1999, you requested a tariff classification ruling. The submitted samples, styles 911458RRR and 911460RR, are womentops, which are manufactured from 100% cashmere fine knit fabric. Style 911458RRR is a womencardigan style garment, which does not reach the waist. The garment features a full front opening with a hook and eye closure at the top and elbow length sleeves. Style 911460RR is a womentop, which features a square neck, one and one half inch wide shoulder straps, and a straight cut back. The garment extends below the waist. The applicable subheading for both garments will be 6114.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for womenother garments, tops, of wool. The rate of duty will be 14.5%. The tops fall within textile category designation 438. Based upon international textile trade agreements, products of Hong Kong 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). COMMENT7COMMENT8 Sincerely, COMMENT9 Allan J. Martocci Acting Port Director Philadelphia
CIT and CAFC court opinions related to the tariff classifications in this ruling.