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The tariff classification of a woman’s top from China
Issued March 26, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N209375 (March 26, 2012)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style FA12540, is a woman’s top constructed from 85 percent cotton and 15 percent polyester pointelle knit fabric. The top reaches below the waist and has a self start knit bottom. The top has cap sleeves; scattered sequins on the front panels and sleeves; and a full front opening without a means of closure. The garment has shoulder coverage and sufficient bust coverage. We are returning your sample as you 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
N209375 March 26, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Sandra Kobs Kohl’s Department Stores N56 W 17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a woman’s top from China Dear Ms. Kobs: In your letter dated March 12, 2012 you requested a classification ruling. The submitted sample, Style FA12540, is a woman’s top constructed from 85 percent cotton and 15 percent polyester pointelle knit fabric. The top reaches below the waist and has a self start knit bottom. The top has cap sleeves; scattered sequins on the front panels and sleeves; and a full front opening without a means of closure. The garment has shoulder coverage and sufficient bust coverage. We are returning your sample as you 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, Thomas J. Russo Director National Commodity Specialist Division
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