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The tariff classification of a woman’s knit top from China
Issued November 13, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N247378 (November 13, 2013)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, Style number 30364, is a woman’s “Zinni double layered tank”. The top is composed of two layers constructed of 56% cotton, 37% modal and 7% spandex knit fabric. The garment features a scooped front neckline, a narrow T back, capping on the neckline and hemmed bottoms. The inner layer extends 3 ½ inches below the outer layer. The outer layer is shirred at the front neckline. We are returning your sample.
CBP rationale
The applicable subheading will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’.
Full text
N247378 November 13, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s knit top from China Dear Ms. Turk: In your letter dated October 24, 2013 you requested a tariff classification ruling on behalf of Garnet Hill. The submitted sample, Style number 30364, is a woman’s “Zinni double layered tank”. The top is composed of two layers constructed of 56% cotton, 37% modal and 7% spandex knit fabric. The garment features a scooped front neckline, a narrow T back, capping on the neckline and hemmed bottoms. The inner layer extends 3 ½ inches below the outer layer. The outer layer is shirred at the front neckline. We are returning your sample. The applicable subheading will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’. The rate of duty will be 10.8% 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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