The tariff classification of a woman’s top from China
Issued June 15, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, style 39-295613, is a woman’s top constructed from 95 percent rayon and 5 percent spandex knit fabric. In your letter
CBP rationale
The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s.
Full text
N220919 June 15, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Linda Rasco Metro Customs Brokers P.O. Box 1066 Champlain, NY 12919 RE: The tariff classification of a woman’s top from China Dear Ms. Rasco: In your letter dated June 7, 2012 you requested a classification ruling on behalf of your client SGS Sports Inc. The submitted sample, style 39-295613, is a woman’s top constructed from 95 percent rayon and 5 percent spandex knit fabric. In your letter you state it will be used as a cover up for a bathing suit. The garment features a scooped neckline in front; no shoulder coverage; a curved hemmed bottom in the back; and a straight hemmed bottom in the front. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The garment is longer in the back than the front but does not reach mid thigh. On either side of the top of the front neckline are a button and a loop. The garment will be secured by attaching the straps of a bathing suit to the button and loop. We are returning your sample. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: 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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