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The tariff classification of a woman’s top from China
Issued September 5, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N231550 (September 5, 2012)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style 05D19H Tabra, is a woman’s top constructed from 95 percent cotton and 5 percent elastane knit fabric. The bra style top features shoulder straps, a full front opening with a zipper closure, lace like trim on the zipper placket and a hemmed bottom. The shoulder straps extend from the front panels to a metal ring in the rear. The metal ring is secured to the rear panel by a ¾ inch wide strip with a two snap closure and extends down the center of the rear panel. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as 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
N231550 September 5, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of a woman’s top from China Dear Ms. Orzol: In your letter dated August 14, 2012 you requested a classification ruling. The submitted sample, Style 05D19H Tabra, is a woman’s top constructed from 95 percent cotton and 5 percent elastane knit fabric. The bra style top features shoulder straps, a full front opening with a zipper closure, lace like trim on the zipper placket and a hemmed bottom. The shoulder straps extend from the front panels to a metal ring in the rear. The metal ring is secured to the rear panel by a ¾ inch wide strip with a two snap closure and extends down the center of the rear panel. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. We are returning your sample as 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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