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The tariff classification of a woman’s top from China and Kenya
Issued October 25, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N246784 (October 25, 2013)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The submitted sample, style AIJT315, is a woman’s top constructed from 95% polyester and 5% spandex knit fabric. The wrap style garment features a deep and revealing V-shaped front neckline; a partial front opening with no means of closure extending from the neck area to just above the garment bottom; a twisted front hem; and hemmed ¾ length sleeves. 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 or crocheted: Of man-made fibers: Tops: Women’s.
Full text
N246784 October 25, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway, 8th floor NYC, NY 10018 RE: The tariff classification of a woman’s top from China and Kenya Dear Ms. Caldwell: In your letter dated October 10, 2013 you requested a classification ruling. The submitted sample, style AIJT315, is a woman’s top constructed from 95% polyester and 5% spandex knit fabric. The wrap style garment features a deep and revealing V-shaped front neckline; a partial front opening with no means of closure extending from the neck area to just above the garment bottom; a twisted front hem; and hemmed ¾ length sleeves. 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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