1 newer ruling cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N210401 N2 Ruling Active

The tariff classification of the Trendy Top™ from China.

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

Cite this ruling

Copies to clipboard

N2 N210401 (April 9, 2012)

Tariff classification

HTS codes: 6117.80.9510

Headings: 6117

Product description

The submitted sample, item number TR011706, identified as the Trendy Top™, is constructed of 92% cotton and 8% spandex knit fabric. The tube-like item is worn underneath a top and around the waist area. It is designed as a layering accessory to cover one’s waist and belly when wearing low-rise jeans, shorts or skirts.

CBP rationale

The applicable subheading for the Trendy Top™ will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other: Other, Of cotton.

Full text

N210401 April 9, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9510 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the Trendy Top™ from China. Dear Ms. Crossley: In your letter, received on March 21, 2012, you requested a classification ruling. The submitted sample, item number TR011706, identified as the Trendy Top™, is constructed of 92% cotton and 8% spandex knit fabric. The tube-like item is worn underneath a top and around the waist area. It is designed as a layering accessory to cover one’s waist and belly when wearing low-rise jeans, shorts or skirts. The applicable subheading for the Trendy Top™ will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other: Other, Of cotton." The rate of duty will be 14.6 percent 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N210401

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.