The tariff classification of a woman’s knit top from China
Issued December 28, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, style 8023, is a woman’s top constructed from 95 percent polyester and 5 percent spandex knit fabric. The top features 2 ¼ wide lace-like shoulder straps, a square front neckline finished with lace-like trim, and lace-like trim finishing the bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as requested.
CBP rationale
The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s.
Full text
N197815 December 28, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, New York 10901 RE: The tariff classification of a woman’s knit top from China Dear Mr. Ching: In your letter dated December 15, 2011 you requested a classification ruling. The submitted sample, style 8023, is a woman’s top constructed from 95 percent polyester and 5 percent spandex knit fabric. The top features 2 ¼ wide lace-like shoulder straps, a square front neckline finished with lace-like trim, and lace-like trim finishing the bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as requested. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: 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 Commodity Specialist Division
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