The tariff classification of a woman’s top from China.
Issued February 12, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style #860000 is woman’s top constructed from 88% nylon, and 12% elastane knit fabric. The bandeau top extends from the chest area to just below the bust and features elasticized adjustable shoulder straps, seven layers of ruffles on the front panel, and an elasticized bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the top, Style 860000 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’.
Full text
N049096 February 12, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s top from China. Dear Mr. McCullough: In your letter dated January 10, 2009, oh behalf of your client H&M Hennes & Mauritz, LP, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #860000 is woman’s top constructed from 88% nylon, and 12% elastane knit fabric. The bandeau top extends from the chest area to just below the bust and features elasticized adjustable shoulder straps, seven layers of ruffles on the front panel, and an elasticized bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam. We are returning your sample as you requested. The applicable subheading for the top, Style 860000 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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