The tariff classification of a woman’s shrug from China.
Issued January 15, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style #K1T0SR2026, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 54% nylon, and 46% rayon knit fabric. The garment features ¾ ” sleeves, a full front opening with no means of closure, and a back that extends approximately 17½ inches in length. The garment has shoulder coverage and sufficient bust coverage. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070, garments knitted or crocheted, of man-made fiber, other, other. The garment has sufficient bust coverage, and therefore is correctly classified as a top, under HTS 6114.30.1020. We are returning your sample.
CBP rationale
The applicable subheading for Style K1T0SR2026 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
N088745 January 15, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Maureen Metzinger Lord and Taylor/Creative Design Studios 424 5th Avenue New York, NY 10018 RE: The tariff classification of a woman’s shrug from China. Dear Ms. Metzinger: In your letter dated December 18, 2009, you requested a tariff classification ruling for a woman’s shrug. The submitted sample, Style #K1T0SR2026, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 54% nylon, and 46% rayon knit fabric. The garment features ¾ ” sleeves, a full front opening with no means of closure, and a back that extends approximately 17½ inches in length. The garment has shoulder coverage and sufficient bust coverage. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070, garments knitted or crocheted, of man-made fiber, other, other. The garment has sufficient bust coverage, and therefore is correctly classified as a top, under HTS 6114.30.1020. We are returning your sample. The applicable subheading for Style K1T0SR2026 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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