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E881691999-11-03New YorkClassification

The tariff classification of three women’s knitted upper body garments from China or Hong Kong

U.S. Customs and Border Protection · CROSS Database · 1 HTS code 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 three women’s knitted upper body garments from China or Hong Kong

Ruling Text

PD E88169 November 3, 1999 CLA-2-61: CO: CH: DGD IO5 E88169 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Kristofer E. Tompkins Mossimo, Inc. 2450 White Road Irvine, CA 92614 RE: The tariff classification of three women’s knitted upper body garments from China or Hong Kong Dear Mr. Tompkins: In your letter dated October 6, 1999, you requested a tariff classification ruling for six garments. This ruling will cover three of the items. Your samples will be returned as you requested. All of the samples, Style W21977-1179, W21974-1179 and W21972-1179, are finely knitted women’s garments which are constructed of 55% acrylic, 45% cotton. Style W21977-1179, which you refer to as a tote top, is a tube top with attached three-quarter inch straps and a hemmed bottom. This item does not reach the waist. The second garment, Style W21974-1179, is a halter top with a v-neckline, a strap which loops around the neck, a straight edge back from side seam to side seam, and a ribbed bottom. The final sample, Style W21972-1179, has a square neckline, three quarter inch shoulder straps, a straight edge back from side seam to side seam and a straight edge bottom. The applicable subheading for the tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The rate of duty will be 29.1%. Styles W21977-1179, W21974-1179, and W21972-1179 fall within textile category designation 639. Based upon international textile trade agreements, products of China and Hong Kong are subject to quota and the requirement of a visa. 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 the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Robyn Dessaure Port Director Chicago, Illinois