Base
F837982000-04-04New YorkClassification

The tariff classification of a woman’s top from 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 a woman’s top from Hong Kong

Ruling Text

PD F83798 April 4, 2000 CLA-2-61:LA:S:T:1:2:I23 F83798 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of a woman’s top from Hong Kong Dear Ms. Cheung: In your letter dated March 15, 2000, you requested a tariff classification ruling. The submitted sample, style 23-40415, is a woman’s tube top constructed from 84% rayon, 11% nylon, 5% spandex matte jersey fabric. The garment reaches the waist, providing coverage only around the chest and midriff areas. It has an opening at the left side with a zipper closure and is embellished on the front and back with beads. Your sample will be returned as requested. The applicable subheading for the garment 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 28.9% ad valorem. The garment falls within textile category designation 639. As a product of Hong Kong, 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 that 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