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N116841 N1 Ruling Active

The tariff classification of two women’s knit tops from Honduras

Issued August 2, 2010 by U.S. Customs and Border Protection.

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N1 N116841 (August 2, 2010)

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

, Ltd. The submitted garment, style DK4273nylon, is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The top features adjustable spaghetti straps, a V-shaped neckline in front, lace-like fabric overlay on the chest area and lace-like trim finishing the bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The submitted garment, style GL016A, is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The top features adjustable spaghetti straps, lace-like fabric overlay on the chest area and a hemmed bottom. 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 samples.

CBP rationale

The applicable subheading for both tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s.

Full text

N116841 August 2, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust Intl. CHB 11222 S. La Cienega Blvd. # 255 Inglewood, CA 90304 RE: The tariff classification of two women’s knit tops from Honduras Dear Ms. Kim: In your letter dated July 15, 2010 you requested a classification ruling on behalf of your client Can & Can Trading Co., Ltd. The submitted garment, style DK4273nylon, is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The top features adjustable spaghetti straps, a V-shaped neckline in front, lace-like fabric overlay on the chest area and lace-like trim finishing the bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The submitted garment, style GL016A, is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The top features adjustable spaghetti straps, lace-like fabric overlay on the chest area and a hemmed bottom. 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 samples. The applicable subheading for both tops will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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