U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-28 · Updates real-time
The tariff classification of a woman’s top from China.
NY H82480 July 19, 2001 CLA-2-61:RR:NC:WA:361 H82480 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Bettina Csekme Speigel Imports 3500 Lacey Road Downers Grove, IL 60515 RE: The tariff classification of a woman’s top from China. Dear Ms. Csekme: In your letter dated June 8, 2001, you requested a tariff classification ruling. The submitted sample, Style #05-4754K, is a woman’s top constructed from 90% cotton, 10% spandex knit fabric. The garment is sleeveless and features a elasticized trim around the top of the garment, a v-neckline in the front, elasticized adjustable shoulder straps measuring approximately ¼ inch in width, an underwire bra insert, 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 #05-4754K 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% ad valorem. Style #05-4754K, Top falls within textile category designation 339. Based upon international textile trade agreements products of China are subject to quota restraints and visa requirements. 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. Since 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 at the Customs Web Site at WWW.CUSTOMS.GOV. 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 DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division