The tariff classification of women’s and girls’ tops from China
Issued November 20, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The submitted sample, style JK59891-001GG00, is a woman’s top. The front panel is composed of two layers. The front outer layer is constructed from 100% cotton raschel lace-like knit fabric. The front inner layer and back are constructed from 100% polyester knit fabric. The garment features a scooped front and back neckline; exaggerated armholes extending down to the waist; and spaghetti straps. The front inner layer and back have an unfinished bottom. The bottom of the front outer layer is finished with openwork trim. The garment will also be imported in girls’ sizes. The essential character of the garment is imparted by the cotton knit fabric component, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), and section XI subheading note 2B(b) noted. We are returning your sample as requested.
CBP rationale
The applicable subheading for the knit top in women’s and girls’ sizes 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
N247709 November 20, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Jennifer Caldwell Global Gold Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of women’s and girls’ tops from China Dear Ms. Caldwell: In your letter dated October 21, 2013 you requested a classification ruling. The submitted sample, style JK59891-001GG00, is a woman’s top. The front panel is composed of two layers. The front outer layer is constructed from 100% cotton raschel lace-like knit fabric. The front inner layer and back are constructed from 100% polyester knit fabric. The garment features a scooped front and back neckline; exaggerated armholes extending down to the waist; and spaghetti straps. The front inner layer and back have an unfinished bottom. The bottom of the front outer layer is finished with openwork trim. The garment will also be imported in girls’ sizes. The essential character of the garment is imparted by the cotton knit fabric component, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), and section XI subheading note 2B(b) noted. We are returning your sample as requested. The applicable subheading for the knit top in women’s and girls’ sizes 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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