The tariff classification of a woman’s top from China
Issued May 24, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, Style number 593, is a woman’s top. The sample is constructed of 50 percent viscose and 50 percent polyester knit fabric. The sleeveless garment features a U-shaped neckline in front; a racer back style; shoulder straps measuring 1 inch in width; oversized and revealing armholes; a flared bottom; the garment extends below the waist and has a hemmed bottom. It will be imported in ladies’ sizes S through XL. This style will also be constructed from 60% viscose and 40% polyester knit fabric and imported under style number 595. We are returning your sample.
CBP rationale
The applicable subheading for style number 593 and 595 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 or girls’.
Full text
N241948 May 24, 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 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 tariff classification ruling. The submitted sample, Style number 593, is a woman’s top. The sample is constructed of 50 percent viscose and 50 percent polyester knit fabric. The sleeveless garment features a U-shaped neckline in front; a racer back style; shoulder straps measuring 1 inch in width; oversized and revealing armholes; a flared bottom; the garment extends below the waist and has a hemmed bottom. It will be imported in ladies’ sizes S through XL. This style will also be constructed from 60% viscose and 40% polyester knit fabric and imported under style number 595. We are returning your sample. The applicable subheading for style number 593 and 595 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 or girls’. The rate of duty 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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