The tariff classification of a woman’s top from China
Issued November 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.90.9010
Headings: 6114
Product description
The submitted sample, style 5001, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork crocheted fabric. The garment is lined with 100 percent polyester knit fabric. The sleeveless top features a U-shaped neckline in front and 7/8 inch shoulder straps. The armholes, neckline and bottom of garment have scalloped edges. The upper front panel has been decorated with crocheted flowers. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as you requested.
CBP rationale
The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops….
Full text
N081900 November 9, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.90.9010 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, New York 10901 RE: The tariff classification of a woman’s top from China Dear Mr. Ching: In your letter dated October 26, 2009 you requested a classification ruling. The submitted sample, style 5001, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork crocheted fabric. The garment is lined with 100 percent polyester knit fabric. The sleeveless top features a U-shaped neckline in front and 7/8 inch shoulder straps. The armholes, neckline and bottom of garment have scalloped edges. The upper front panel has been decorated with crocheted flowers. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as you requested. The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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 woman’s crop top from China
The tariff classification of a woman’s top from Vietnam
The tariff classification of a woman’s top from China
The tariff classification of a woman’s top from China
The tariff classification of a woman’s top from China
The tariff classification of a woman’s top from China
The tariff classification of women’s knit top from China
The tariff classification of three women’s tops from China
The tariff classification of four women’s garments from China.
The tariff classification of three women’s garments from India and 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 →