N146939 N1 Ruling Active

The tariff classification of a woman’s knit dancewear garment from Bangladesh

Issued February 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The submitted sample, style CS500, is constructed from 100 percent acrylic knit fabric. The dancewear garment extends from above the bust to the feet. It features 1 ¼ inch wide shoulder straps and rib knit self start leg openings. The top extends straight across above the bust. We are returning your sample as you requested.

CBP rationale

The applicable subheading will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s or girls’.

Full text

N146939 February 18, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s knit dancewear garment from Bangladesh Dear Ms. Stanczak: In your letter dated January 25, 2011 you requested a classification ruling. The submitted sample, style CS500, is constructed from 100 percent acrylic knit fabric. The dancewear garment extends from above the bust to the feet. It features 1 ¼ inch wide shoulder straps and rib knit self start leg openings. The top extends straight across above the bust. We are returning your sample as you requested. The applicable subheading will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s or girls’. The rate of duty will be 14.9% 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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