N238558 N2 Ruling Active

The tariff classification of a woman’s top from Mexico

Issued March 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The submitted sample, style 1022J95, is a woman’s top constructed from 100 percent rayon knit fabric. The top features short hemmed sleeves with rib knit cuffs and a full front opening without a means of closure. The garment provides sufficient bust coverage. The garment does not reach the waist all the way around. We are returning your sample as you requested.

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

N238558 March 5, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Raymond Tsui Thornley & Pitt, Inc. 399 Adrian Road Millbrae, CA 94030 RE: The tariff classification of a woman’s top from Mexico Dear Mr. Tsui: In your letter dated February 13, 2013 you requested a classification ruling on behalf of your client Byer California. The submitted sample, style 1022J95, is a woman’s top constructed from 100 percent rayon knit fabric. The top features short hemmed sleeves with rib knit cuffs and a full front opening without a means of closure. The garment provides sufficient bust coverage. The garment does not reach the waist all the way around. We are returning your sample as you requested. 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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