The tariff classification of a woman’s knit top from China
Issued May 7, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
GRI rules applied: GRI 3, GRI 3(c)
Product description
The submitted sample, style D# 3106665, is a pieced construction woman’s top. The garment is constructed of multiple contrasting color (black and white) panels with different fiber contents and stitches. There are two types of black panels, openwork and rib knit, composed of 100 percent cotton; and two types of white panels, rib and jersey knit, composed of 100 percent viscose. The garment features long sleeves finished with overlock stitching; shoulder to upper thigh coverage; a full front opening without a means of closure; a gap at the front waistline; and a bottom finished with overlock stitching. It has sufficient bust coverage. The garment is a composite good. This garment is made up of different types of fabric. Such garments are considered a composite good. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case the garment, which consists of components of different fiber content, neither component imparts the essential character. Based upon GRI 3(c) the garment is classifiable as “of man-made fibers” which is the heading which occurs last in numerical order among those which equally merit consideration. We are returning your sample as requested.
CBP rationale
The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s.
Full text
N241318 May 7, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s knit top from China Dear Mr. Li: In your letter dated April 19, 2013 you requested a classification ruling. The submitted sample, style D# 3106665, is a pieced construction woman’s top. The garment is constructed of multiple contrasting color (black and white) panels with different fiber contents and stitches. There are two types of black panels, openwork and rib knit, composed of 100 percent cotton; and two types of white panels, rib and jersey knit, composed of 100 percent viscose. The garment features long sleeves finished with overlock stitching; shoulder to upper thigh coverage; a full front opening without a means of closure; a gap at the front waistline; and a bottom finished with overlock stitching. It has sufficient bust coverage. The garment is a composite good. This garment is made up of different types of fabric. Such garments are considered a composite good. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. In this case the garment, which consists of components of different fiber content, neither component imparts the essential character. Based upon GRI 3(c) the garment is classifiable as “of man-made fibers” which is the heading which occurs last in numerical order among those which equally merit consideration. We are returning your sample as requested. The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: 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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