The tariff classification of a woman’s top from China.
Issued May 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style# DAZ320, is woman’s top constructed from 100% acrylic knit fabric. The top does not reach the waist in front and features a boat neck with a rib knit finish, long sleeves and a self-start bottom. The garment also has a screen-printed design on the lower portion of the sleeves and the front and back panels of the garment. The top provides sufficient coverage of the bust. The sample is being retained, with your permission, for instructional purposes.
CBP rationale
The applicable subheading for the top, Style DAZ320, 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
N058460 May 18, 2009 CLA-2-61:OT:RR:NC:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s top from China. Dear Ms. Stanczak: In your letter dated March 19, 2009, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style# DAZ320, is woman’s top constructed from 100% acrylic knit fabric. The top does not reach the waist in front and features a boat neck with a rib knit finish, long sleeves and a self-start bottom. The garment also has a screen-printed design on the lower portion of the sleeves and the front and back panels of the garment. The top provides sufficient coverage of the bust. The sample is being retained, with your permission, for instructional purposes. The applicable subheading for the top, Style DAZ320, 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
More rulings on the same tariff codes
The tariff classification of a women’s upper body garment from Indonesia
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of garments from various countries
The tariff classification of girls’ garments from China
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of a women’s knit garment from Vietnam
The tariff classification of women’s upper body garment from Vietnam
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s knit top from El Salvador
The tariff classification of a women’s knit blouse and top from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →