U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of a woman’s knit top from China.
NY I88212 December 4, 2002 CLA-2-61:RR:NC:WA:361 I88212 CATEGORY: Classification TARIFF NO.: 6114.20.0010 MS. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s knit top from China. Dear Ms. Monahan: In your letter dated October 29, 2002, you requested a tariff classification ruling. The submitted sample, Style #S210758, is a woman’s top constructed from 93% cotton, 7% lycra knit fabric. The garment extends below the waist and features a short left raglan sleeve, one elasticized adjustable spaghetti strap which is stitched to the left front neckline and extends to the top of the rear neckline, and a hemmed bottom. The garment does not provide any right shoulder coverage. We are returning your sample as you requested. The applicable subheading for Style S210758, 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 10.9% ad valorem. Style S210758 falls within textile category designation 339. Based upon international textile trade agreements this category, from China is presently subject to quota restraints and visa requirements. 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division