The tariff classification of a woman’s top from China
Issued March 25, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
P. The submitted sample, style 575330 1337, is a woman’s top constructed from 86 percent polyamide and 14 percent spandex knit fabric. The garment features adjustable elasticized straps, a hemmed bottom, two V-shaped panels with openwork fabric trim covering the bust and an elasticized band below the bust encircling the garment. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You suggest classification as underwear. This garment is not considered underwear of 6108. The thick band under the bust makes it impractical for wear under another garment.
CBP rationale
The applicable subheading 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.
Full text
N053263 March 25, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Michael 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 February 24, 2009 you requested a classification ruling on behalf of your client H&M Hennes and Mauritz L.P. The submitted sample, style 575330 1337, is a woman’s top constructed from 86 percent polyamide and 14 percent spandex knit fabric. The garment features adjustable elasticized straps, a hemmed bottom, two V-shaped panels with openwork fabric trim covering the bust and an elasticized band below the bust encircling the garment. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You suggest classification as underwear. This garment is not considered underwear of 6108. The thick band under the bust makes it impractical for wear under another garment. The applicable subheading 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. The duty rate 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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