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The tariff classification of a woman’s top from Vietnam.
Issued October 26, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N126076 (October 26, 2010)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style #3T7400, is a woman’s top constructed from 100% cotton knit fabric. The garment extends below the waist and features a U-shaped neckline in front, a racer style back, lace trim on the front and back necklines, and one inch wide shoulder straps. The garment silhouette leaves the shoulder areas exposed and with the exception of the racer back configuration, the back is basically cut across the base of the armhole openings. We are returning your sample as you requested.
CBP rationale
The applicable subheading for Style 3T7400 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s.
Full text
N126076 October 26, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Abigail Mugrage Abercrombie & Fitch 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s top from Vietnam. Dear Ms. Mugrage: In your letter dated September 30, 2010, you requested a tariff classification ruling for a woman’s top. The submitted sample, Style #3T7400, is a woman’s top constructed from 100% cotton knit fabric. The garment extends below the waist and features a U-shaped neckline in front, a racer style back, lace trim on the front and back necklines, and one inch wide shoulder straps. The garment silhouette leaves the shoulder areas exposed and with the exception of the racer back configuration, the back is basically cut across the base of the armhole openings. We are returning your sample as you requested. The applicable subheading for Style 3T7400 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% 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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