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J854172003-06-25New YorkClassification

The tariff classification of a woman’s top from Hong Kong.Dear Ms. Monahan:

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

22 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time

Summary

The tariff classification of a woman’s top from Hong Kong.Dear Ms. Monahan:

Ruling Text

NY J85417 June 25, 2003 CLA-2-61:RR:NC:WA:361 NY J85417 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Shelly Monahan, Inbound Traffic Supervisor Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s top from Hong Kong. Dear Ms. Monahan: In your letter dated June 4, 2003, you requested a classification ruling for a woman’s top. The sample is being returned as you requested. Style S114758 is a woman’s top constructed from 93 percent cotton, seven- percent spandex knit fabric. The top has three separate ¼ inch shoulder straps that criss-cross in front forming a lattice decoration; an inverted V neckline with a triangular cutout; and a plain, hemmed bottom. The upper back of the garment extends straight across at the top from side seam to side seam, exposing approximately 1/3 of wearer’s back. The applicable subheading for style S114758 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops. The duty rate will be 10.9% ad valorem. Style S114758 falls within textile category designation 339. Based upon international textile trade agreements products from 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.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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division