The tariff classification of a woman’s top from China.
Issued September 3, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style #MNT300, is a woman’s top constructed from 86% acrylic, 12% nylon, and 2% metallic knit fabric. The top does not reach the waist and is embellished with a metallic yarn. The garment features long sleeves, and a full front opening with a tie closure at the bottom. The top also has rib knit trim all around the neckline, down the sides of the open front, and all around the bottom of the garment. The top provides sufficient coverage of the bust. The yarn containing the metallic fiber comprises a very small area of the garment. We are returning your sample as requested.
CBP rationale
The applicable subheading for the top, Style #MNT300, 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
N070899 September 3, 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, NJ 07512 RE: The tariff classification of a woman’s top from China. Dear Mr. Stanczak: In your letter dated July 28, 2009, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #MNT300, is a woman’s top constructed from 86% acrylic, 12% nylon, and 2% metallic knit fabric. The top does not reach the waist and is embellished with a metallic yarn. The garment features long sleeves, and a full front opening with a tie closure at the bottom. The top also has rib knit trim all around the neckline, down the sides of the open front, and all around the bottom of the garment. The top provides sufficient coverage of the bust. The yarn containing the metallic fiber comprises a very small area of the garment. We are returning your sample as requested. The applicable subheading for the top, Style #MNT300, 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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