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The tariff classification of a woman’s knit top from China.
Issued July 8, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N170440 (July 8, 2011)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style #81196, is a woman’s knit top constructed from 55% cotton, and 45% acrylic knit fabric. The garment does not reach the waist and features ¾ length sleeves, a full front opening with a partial decorative ribbon/beaded trim, a back that extends approximately 16 inches in length, and a ribbed knit bottom. The garment has shoulder coverage and sufficient bust coverage. We are returning your sample as you requested.
CBP rationale
The applicable subheading for Style 81196 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
N170440 July 8, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s knit top from China. Dear Mr. Ching: In your letter dated June 8, 2011, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #81196, is a woman’s knit top constructed from 55% cotton, and 45% acrylic knit fabric. The garment does not reach the waist and features ¾ length sleeves, a full front opening with a partial decorative ribbon/beaded trim, a back that extends approximately 16 inches in length, and a ribbed knit bottom. The garment has shoulder coverage and sufficient bust coverage. We are returning your sample as you requested. The applicable subheading for Style 81196 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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