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The tariff classification of a woman’s knit top from Guatemala.
Issued September 2, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N179836 (September 2, 2011)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style #LC102 is a woman’s knit top constructed from 100% cotton knit fabric. The sleeveless garment reaches the waist and features oversize armholes, a screen printed design with spangles on the front panel, and a hemmed bottom. The top is pulled together in the rear with a fabric tube, and has shoulder coverage and sufficient bust coverage. We are returning your sample as you requested.
CBP rationale
The applicable subheading for Style LC102, 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
N179836 September 2, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s knit top from Guatemala. Dear Ms. Stanczak: In your letter dated August 3, 2011, you requested a tariff classification ruling for a woman’s knit top. The submitted sample, Style #LC102 is a woman’s knit top constructed from 100% cotton knit fabric. The sleeveless garment reaches the waist and features oversize armholes, a screen printed design with spangles on the front panel, and a hemmed bottom. The top is pulled together in the rear with a fabric tube, and has shoulder coverage and sufficient bust coverage. We are returning your sample as you requested. The applicable subheading for Style LC102, 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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