10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s knit garment from China.
Issued May 28, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N104145 (May 28, 2010)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style #50276, is a woman’s garment constructed from 74% rayon, and 26% wool knit fabric. The top reaches the waist and features a deep V-neckline in front, long sleeves, and a rib knit self-start bottom. The garment provides sufficient coverage of the bust.
CBP rationale
The applicable subheading for the top, Style 50276, 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
N104145 May 28, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s knit garment from China. Dear Ms. Watson: In your letter dated April 28, 2010, on behalf of your client TravelSmith Outfitters, you requested a classification ruling. The submitted sample, Style #50276, is a woman’s garment constructed from 74% rayon, and 26% wool knit fabric. The top reaches the waist and features a deep V-neckline in front, long sleeves, and a rib knit self-start bottom. The garment provides sufficient coverage of the bust. You state that the garment will be imported in women’s sizes XS, S, M, L, and XL. Your sample is being returned as requested. The applicable subheading for the top, Style 50276, 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
More rulings on the same tariff codes
The tariff classification of women’s garments from the Dominican Republic
The tariff classification of a women’s upper body garment from Indonesia
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of garments from various countries
The tariff classification of girls’ garments from China
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of a women’s knit garment from Vietnam
The tariff classification of women’s upper body garment from Vietnam
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s knit top from El Salvador
Follow N104145
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.