The tariff classification of a woman’s top from China
Issued May 29, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, style 554, is a woman’s top constructed from 50% viscose and 50% polyester knit fabric. The garment features a U-shaped front and back neckline, 1 ½ inch wide shoulder straps, exaggerated and revealing armholes and a hemmed bottom. The garment reaches from the shoulders to just below the waist. The same garment will also be imported with a different fiber content as style 555 which will be constructed from 60% viscose and 40% polyester knit fabric. We are returning your sample.
CBP rationale
The applicable subheading for styles 554 and 555 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
N241944 May 29, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s top from China Dear Mr. Ashkenazy: In your letter dated May 8, 2013 you requested a classification ruling. The submitted sample, style 554, is a woman’s top constructed from 50% viscose and 50% polyester knit fabric. The garment features a U-shaped front and back neckline, 1 ½ inch wide shoulder straps, exaggerated and revealing armholes and a hemmed bottom. The garment reaches from the shoulders to just below the waist. The same garment will also be imported with a different fiber content as style 555 which will be constructed from 60% viscose and 40% polyester knit fabric. We are returning your sample. The applicable subheading for styles 554 and 555 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. 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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