N250331 N2 Ruling Active

The tariff classification of a woman’s knit top from China.

Issued February 28, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

Your sample will be returned. Style number 7224 is a woman’s tank-styled top constructed from 100% polyester knit fabric. The sleeveless garment features an open-work knitted fabric design, a deep U-shaped front and back neckline, oversized armholes, shoulder straps measuring 1 inch in width, self-fabric capping at the neckline and armholes, and open-work fabric at the bottom.

CBP rationale

The applicable subheading for style number 7224 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

N250331 February 28, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Shaul Ashkenazy Exist Inc. 1650 N.W. 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s knit top from China . Dear Mr. Ashkenazy: In your letter dated February 7, 2014, you requested a classification ruling. Your sample will be returned. Style number 7224 is a woman’s tank-styled top constructed from 100% polyester knit fabric. The sleeveless garment features an open-work knitted fabric design, a deep U-shaped front and back neckline, oversized armholes, shoulder straps measuring 1 inch in width, self-fabric capping at the neckline and armholes, and open-work fabric at the bottom. The applicable subheading for style number 7224 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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