The tariff classification of three women’s tops from China
Issued March 28, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.90.9010
Headings: 6114
Product description
The submitted sample, style 69987, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with no means of closure; extends from the neck to just below the bust; has five crocheted flowers on the left front panel; and has short sleeves. The garment provides sufficient coverage in the bust area. The submitted sample, style 70001, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with a button closure; extends from the neck to just below the bust; and has short sleeves. The garment provides sufficient coverage in the bust area. The submitted sample, style 70003, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with a tie closure at the bottom; extends from the neck to just below the bust; and has short sleeves. The garment provides sufficient coverage in the bust area. In your letter you inquire whether the garments are classified under 6114.90.9010 as a top or 6110.90.9038 as a sweater. Since the garments do not reach the waist they are precluded from classification under heading 6110. We are returning your samples as requested.
CBP rationale
The applicable subheading for all three styles will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops….
Full text
N209822 March 28, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Mr. Kevin Wang JW Fashion International Corp. 1308 City Place Edgewater, NJ 07020 RE: The tariff classification of three women’s tops from China Dear Mr. Wang: In your letter dated March 7, 2012 you requested a classification ruling. The submitted sample, style 69987, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with no means of closure; extends from the neck to just below the bust; has five crocheted flowers on the left front panel; and has short sleeves. The garment provides sufficient coverage in the bust area. The submitted sample, style 70001, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with a button closure; extends from the neck to just below the bust; and has short sleeves. The garment provides sufficient coverage in the bust area. The submitted sample, style 70003, is a woman’s top constructed from 55 percent ramie and 45 percent cotton openwork knit fabric. The abbreviated garment has a full front opening with a tie closure at the bottom; extends from the neck to just below the bust; and has short sleeves. The garment provides sufficient coverage in the bust area. In your letter you inquire whether the garments are classified under 6114.90.9010 as a top or 6110.90.9038 as a sweater. Since the garments do not reach the waist they are precluded from classification under heading 6110. We are returning your samples as requested. The applicable subheading for all three styles will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% 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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