The tariff classification of women’s tops from Taiwan
Issued November 8, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
Style 7779 is a woman’s two piece knit upper body garment set consisting of a drape neck top and a halter cami. The garments are constructed from 54 percent polyester, 29 percent rayon, 11 percent nylon and 6 percent metallic knit fabric. The fabric is composed of two yarns. The first yarn is 65 percent polyester and 35 percent rayon and comprises 83.3 percent of the fabric weight. The second yarn is 62 percent nylon and 38 percent metallic and comprises 16.7 percent of the fabric weight. The outer garment is a top featuring a drape neckline in front, a modified racer back neckline, oversized armholes and a hemmed curved bottom. The inner garment is a halter top featuring a U-shaped front neckline and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Although you have referred to the garments as a two piece garment, they will be classified as two separate garments as required by note 13 to Section XI of the Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. We are returning your samples as you requested.
CBP rationale
The applicable subheading for the drape neck top and the halter top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s.
Full text
N190395 November 8, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of women’s tops from Taiwan Dear Ms. Rainbow: In your letter dated October 21, 2011 you requested a classification ruling. Style 7779 is a woman’s two piece knit upper body garment set consisting of a drape neck top and a halter cami. The garments are constructed from 54 percent polyester, 29 percent rayon, 11 percent nylon and 6 percent metallic knit fabric. The fabric is composed of two yarns. The first yarn is 65 percent polyester and 35 percent rayon and comprises 83.3 percent of the fabric weight. The second yarn is 62 percent nylon and 38 percent metallic and comprises 16.7 percent of the fabric weight. The outer garment is a top featuring a drape neckline in front, a modified racer back neckline, oversized armholes and a hemmed curved bottom. The inner garment is a halter top featuring a U-shaped front neckline and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Although you have referred to the garments as a two piece garment, they will be classified as two separate garments as required by note 13 to Section XI of the Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. We are returning your samples as you requested. The applicable subheading for the drape neck top and the halter top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 CommoditySpecialist Division
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