The tariff classification of a woman’s top from China
Issued November 29, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, style 2101, is a woman’s top constructed from 100 percent polyester knit fabric. The garment is composed of two separate finished panels which are knotted together when worn. Each panel of the garment features a U-shaped neckline; a hemmed bottom; capping finishing the other three sides; and tie closures. Each panel has four tie closures, two at the top and two at the bottom. The two top tie closures on the front panel will be knotted together with the tie closures on the back panel to form the shoulder straps. The bottom tie closures will also be knotted together to secure the garment. The sides of the garment are completely exposed. We are returning your sample.
CBP rationale
The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s.
Full text
N235422 November 29, 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 woman’s top from China Dear Mr. Ashkenazy: In your letter dated November 14, 2012 you requested a classification ruling. The submitted sample, style 2101, is a woman’s top constructed from 100 percent polyester knit fabric. The garment is composed of two separate finished panels which are knotted together when worn. Each panel of the garment features a U-shaped neckline; a hemmed bottom; capping finishing the other three sides; and tie closures. Each panel has four tie closures, two at the top and two at the bottom. The two top tie closures on the front panel will be knotted together with the tie closures on the back panel to form the shoulder straps. The bottom tie closures will also be knotted together to secure the garment. The sides of the garment are completely exposed. We are returning your sample. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: 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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