N098245 N0 Ruling Active

The tariff classification of a girl’s top from China.

Issued March 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample, Style SP3001C Wrap Top is a girl’s top constructed from nylon terry knit fabric. The abbreviated long sleeve garment has a full front opening and extends from the neck to just below the bust with a self fabric tie closure which wraps around the torso and ties on one side. It has a rib knit bottom and sleeves with rib knit cuffs. The garment provides sufficient coverage in the bust area.

CBP rationale

The applicable subheading for Style SP3001C 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

N098245 March 23, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa Road, New Jersey 07512 RE: The tariff classification of a girl’s top from China. Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, Style SP3001C Wrap Top is a girl’s top constructed from nylon terry knit fabric. The abbreviated long sleeve garment has a full front opening and extends from the neck to just below the bust with a self fabric tie closure which wraps around the torso and ties on one side. It has a rib knit bottom and sleeves with rib knit cuffs. The garment provides sufficient coverage in the bust area. The applicable subheading for Style SP3001C 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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