N058712 N0 Ruling Active

The tariff classification of a woman’s top from China

Issued May 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The submitted sample, style EG3001, is a woman’s top constructed of 92 percent nylon and 8 percent spandex knit fabric. The garment extends from the neck to the hip area. The top features a scooped neckline in front, a capped neckline, capped short sleeves and a banded bottom. The back which is composed of two panels has an oval shaped cutout design in the center exposing a large area of the back. We are returning your sample as requested.

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

N058712 May 21, 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 EG3001, is a woman’s top constructed of 92 percent nylon and 8 percent spandex knit fabric. The garment extends from the neck to the hip area. The top features a scooped neckline in front, a capped neckline, capped short sleeves and a banded bottom. The back which is composed of two panels has an oval shaped cutout design in the center exposing a large area of the back. We are returning your sample as requested. 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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