Base
G814952000-10-12New YorkClassification

The classification of a woman’s knit Top from Hong Kong and China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6114.20.0010

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-23 · Updates real-time

Summary

The classification of a woman’s knit Top from Hong Kong and China.

Ruling Text

NY G81495 October 12, 2000 CLA-2-61:RR:NC:WA:361 G81495 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Kevin Maher C-Air Customhouse Brokers-Forwarders Inc. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The classification of a woman’s knit Top from Hong Kong and China. Dear Mr. Maher: In your letter dated September 13, 2000, on behalf of your client Eurextil Import & Export, you requested a classification ruling. The submitted sample, Style #76P1479 is a woman’s top constructed from 95% cotton, and 5% spandex knit fabric. The garment features a v-neckline in front, adjustable shoulder straps measuring approximately ¼ inch in width, and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the Top, Style #76P1479, 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 rate of duty will be 11.1% ad valorem. The Top, Style #76P1479 falls within textile category designation 339. Based upon international textile trade agreements products of Hong Kong and China 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.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division