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 EG1001, is a woman’s top constructed from 92 percent nylon and 8 percent spandex knit fabric. The abbreviated garment features a U shaped elasticized neckline in front and an elasticized bottom. The garment extends to just below the bust. The garment has 1 ¼ inch wide shoulder straps in front which connect to a metal “O” ring in back. The ring then connects to two narrow straps which extend to the top of the back. The elasticized back extends straight across from side seam to side seam, exposing the upper half of the back.
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
N058608 May 18, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s top from China Dear Ms. Stanczak: In your letter dated April 16, 2009 you requested a classification ruling. The submitted sample, style EG1001, is a woman’s top constructed from 92 percent nylon and 8 percent spandex knit fabric. The abbreviated garment features a U shaped elasticized neckline in front and an elasticized bottom. The garment extends to just below the bust. The garment has 1 ¼ inch wide shoulder straps in front which connect to a metal “O” ring in back. The ring then connects to two narrow straps which extend to the top of the back. The elasticized back extends straight across from side seam to side seam, exposing the upper half of the back. 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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