The tariff classification of a ladies’ knit top from China
Issued November 21, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style number 2102, is a woman’s top constructed from 100 percent polyester knit fabric. The sleeveless garment features a U-shaped neckline in front; oversized and revealing armholes; 1 1/2 inch wide shoulder straps; a modified racer back neckline with raschel lace-like fabric; the raschel lace-like fabric has an inwrought floral design pattern; a front curved overlock stitched bottom and an overlock stitched back bottom. The top extends below the waist. It will be available in ladies’ sizes S, M, L, and XL.
CBP rationale
The applicable subheading for the knit top, Style number 2102, 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
N235419 November 21, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue Fort Lauderdale, FL 33311 RE: The tariff classification of a ladies’ knit top from China Dear Mr. Ashkenazy: In your letter dated November 14, 2012, you requested a tariff classification ruling. The submitted sample, Style number 2102, is a woman’s top constructed from 100 percent polyester knit fabric. The sleeveless garment features a U-shaped neckline in front; oversized and revealing armholes; 1 1/2 inch wide shoulder straps; a modified racer back neckline with raschel lace-like fabric; the raschel lace-like fabric has an inwrought floral design pattern; a front curved overlock stitched bottom and an overlock stitched back bottom. The top extends below the waist. It will be available in ladies’ sizes S, M, L, and XL. The applicable subheading for the knit top, Style number 2102, 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 We are returning your sample. 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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