The tariff classification of a woman’s top from China
Issued September 21, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.90.9010
Headings: 6114
Product description
The submitted sample, style 2085, is a woman’s top constructed from one yarn composed of 51 percent cotton, 25 percent polyester, 14 percent metallic, 5 percent nylon and 5 percent acrylic knit fabric. The top features ¾ length sleeves with self start cuffs, a full front opening with a tie closure at the bottom and a self start bottom. The garment does not reach the waist all the way around. Because the garment has a yarn that includes metallic fibers, the weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels.
CBP rationale
The applicable subheading will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops….
Full text
N233364 September 21, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.90.9010 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, New York 10901 RE: The tariff classification of a woman’s top from China Dear Mr. Ching: In your letter dated August 6, 2012 which was received on September 14, 2012 you requested a classification ruling. The submitted sample, style 2085, is a woman’s top constructed from one yarn composed of 51 percent cotton, 25 percent polyester, 14 percent metallic, 5 percent nylon and 5 percent acrylic knit fabric. The top features ¾ length sleeves with self start cuffs, a full front opening with a tie closure at the bottom and a self start bottom. The garment does not reach the waist all the way around. Because the garment has a yarn that includes metallic fibers, the weight of all fibers present in a yarn that contains metallic is considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided the garment is considered to be made in chief weight of other fibers. We are returning your samples as you requested. The applicable subheading 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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