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The tariff classification of a woman’s top from India
Issued March 15, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N206315 (March 15, 2012)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style JSFF12-580 (281116), is a woman’s top constructed from 55 percent cotton and 45 percent rayon knit fabric. The tube top style top extends from above the bust to just below the hips. The upper portion of the front panel has a 100 percent polyester mesh overlay which is decorated with sequins. The upper portion of the back is smocked. The top of the garment is elasticized and the bottom is hemmed. We are returning your sample.
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
N206315 March 15, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s top from India Dear Mr. Romano: In your letter dated February 23, 2012 you requested a classification ruling on behalf of your client Seeler Inc. The submitted sample, Style JSFF12-580 (281116), is a woman’s top constructed from 55 percent cotton and 45 percent rayon knit fabric. The tube top style top extends from above the bust to just below the hips. The upper portion of the front panel has a 100 percent polyester mesh overlay which is decorated with sequins. The upper portion of the back is smocked. The top of the garment is elasticized and the bottom is hemmed. We are returning your sample. 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, Thomas J. Russo Director National Commodity Specialist Division
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