10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s top from China
Issued August 30, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N179897 (August 30, 2011)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, style 57979, is a woman’s shrug style top constructed of 55 percent cotton and 45 percent acrylic knit fabric. The garment features a full front opening with no means of closure and short sleeves. The garment does not reach the waist all around the bottom. We are returning your sample as you requested.
CBP rationale
The applicable subheading will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s.
Full text
N179897 August 30, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s top from China Dear Mr. Li: In your letter dated August 5, 2011 you requested a classification ruling. The submitted sample, style 57979, is a woman’s shrug style top constructed of 55 percent cotton and 45 percent acrylic knit fabric. The garment features a full front opening with no means of closure and short sleeves. The garment does not reach the waist all around the bottom. We are returning your sample as you requested. The applicable subheading will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate 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
More rulings on the same tariff codes
The tariff classification of garments from various countries
The tariff classification of a women’s crop top from India
The tariff classification of a women’s knit blouse and top from China
The tariff classification of a women’s crop top and blouses from Vietnam
The tariff classification of a women’s crop top and blouse from Vietnam
The tariff classification of a girl’s upper body garment from China
The tariff classification of a girl’s knit top from Cambodia
The tariff classification of a woman’s top from China
The tariff classification of women’s knit garments from Guatemala
The tariff classification of a woman’s crop top from Jordan
Follow N179897
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.