N197876 N1 Ruling Active

The tariff classification of a woman’s top from Indonesia

Issued January 4, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The submitted sample, style 85419, is a woman’s top constructed from 55 percent cotton and 45 percent polyester knit fabric. It features a scooped front neckline, a narrow 3 1/2 inch long appliqué strip with three non-functioning buttons in the center of the front panel, a narrow t-shaped back gathered together with a self fabric band which exposes most of the upper back, self fabric bands on both sides of the front straps and a banded bottom. We are returning your sample as 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

N197876 January 4, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.20.0010 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, New York 10901 RE: The tariff classification of a woman’s top from Indonesia Dear Mr. Ching: In your letter dated December 14, 2011 you requested a classification ruling. The submitted sample, style 85419, is a woman’s top constructed from 55 percent cotton and 45 percent polyester knit fabric. It features a scooped front neckline, a narrow 3 1/2 inch long appliqué strip with three non-functioning buttons in the center of the front panel, a narrow t-shaped back gathered together with a self fabric band which exposes most of the upper back, self fabric bands on both sides of the front straps and a banded bottom. We are returning your sample as 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 CommoditySpecialist Division

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