United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 813205 - NY 813401 > NY 813341

Previous Ruling Next Ruling
NY 813341

Sept. 6, 1995

CLA-2-61:S:N:N5:361 813341


TARIFF NO.: 6110.20.2075; 6114.20.0010

Mr. Bruce Schiller
MSAS Customs Logistics, Inc.
8525 NW 18th Terrace, Suite 301
Miami, Fla. 33172

RE: The tariff classification of four woman's knit tops from Honduras.

Dear Mr. Schiller:

In your letter dated August 10, 1995, you requested a tariff classification ruling on behalf of Ithaca Industries. Four garments designated as styles 7423, 7424, 7426, and 7427 were submitted and are being returned, as you requested.

Style 7423 is a pullover constructed from 100% cotton fabric. The pullover features a U shaped drop neckline in the front, oversized armholes, and a hemmed bottom.

Styles 7424 and 7426 are abbreviated tops constructed from 100% cotton knit fabric. These garments feature shoulder straps, and covered elastic hemmed bottom. The garments do not reach the waist.

Style 7427 is a pullover constructed from panels of 100% cotton rib knit and jersey knit fabrics. The garment features short sleeves, a rounded neckline, and a hemmed bottom. The garment reaches the waist of the wearer.

The applicable subheading for styles 7423 and 7427 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted, of cotton. The rate of duty will be 20.3 percent ad valorem. The applicable subheading for styles 7424 and 7426 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted, of cotton. The rate of duty will be 11.4 percent ad valorem.

All four garments fall within textile category designation 339. This category from Honduras is not currently subject to quota restraints or a visa requirement. 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 for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: