N202179 N2 Ruling Active

The tariff classification of a woman’s knit top from China

Issued February 9, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The submitted garment, style 1S206424, is a woman’s top constructed from 100 percent polyester knit fabric. The top is composed of 5/16 inch wide strips of knit fabric. Four self fabric strips are knotted horizontally to the vertical strips to create an openwork effect. The top features a deep, revealing front opening, a braided tie closure below the bust, a neckline and armholes finished with self fabric braids, and openwork designs throughout the garment. The top extends from the shoulders to just above the waist and then is adorned at the bottom with 11 inch long fringes 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

N202179 February 9, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Regina Girsh Barthco International, Inc. dba OHL-International The Navy Yard 5101 S. Broad Street Philadelphia, PA. 19112-1404 RE: The tariff classification of a woman’s knit top from China Dear Ms. Girsh: In your letter dated January 3, 2012 you requested a classification ruling on behalf of your client Chico’s Inc. The submitted garment, style 1S206424, is a woman’s top constructed from 100 percent polyester knit fabric. The top is composed of 5/16 inch wide strips of knit fabric. Four self fabric strips are knotted horizontally to the vertical strips to create an openwork effect. The top features a deep, revealing front opening, a braided tie closure below the bust, a neckline and armholes finished with self fabric braids, and openwork designs throughout the garment. The top extends from the shoulders to just above the waist and then is adorned at the bottom with 11 inch long fringes 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, Thomas J. Russo Director National Commodity Specialist Division

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