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The tariff classification of a woman’s top from China.
Issued June 10, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N165976 (June 10, 2011)
Tariff classification
HTS codes: 6114.90.9010
Headings: 6114
Product description
The submitted sample, Style “Temple Tank”, is a woman’s knitted top constructed from 100% linen knit fabric. The sleeveless garment features, a U-shaped neckline in front, a deep U-shaped neckline in back, a strip of fabric approximately 2 inches in width extending across the back of the garment, and a hemmed bottom. The garment reaches the waist and has sufficient bust coverage. Based on the exposure at the back, the garment does not warrant classification within headings 6109 or 6110, HTSUS. The garment is considered a top of heading 6114, HTSUS. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the top, Style “Temple Tank”, will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops….
Full text
N165976 June 10, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Ms. Maribel Jimenez Jaya Apparel Group, LLC 5175 S. Soto St. Vernon, CA 90058 RE: The tariff classification of a woman’s top from China. Dear Ms. Jimenez: In your letter dated May10, 2011, you requested a classification ruling for a woman’s top. The submitted sample, Style “Temple Tank”, is a woman’s knitted top constructed from 100% linen knit fabric. The sleeveless garment features, a U-shaped neckline in front, a deep U-shaped neckline in back, a strip of fabric approximately 2 inches in width extending across the back of the garment, and a hemmed bottom. The garment reaches the waist and has sufficient bust coverage. Based on the exposure at the back, the garment does not warrant classification within headings 6109 or 6110, HTSUS. The garment is considered a top of heading 6114, HTSUS. We are returning your sample as you requested. The applicable subheading for the top, Style “Temple Tank”, will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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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