The tariff classification of a woman’s knit top from China
Issued May 9, 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 R1406V01 is a woman’s top constructed of two different components. The yoke and the center portion of the collar are constructed from 100% leather. The balance of the garment is constructed from 70% viscose, 25% polyamide, and 5% elastane knit fabric. The sleeveless garment extends from the shoulders to the thigh area and features a notch lapel collar, oversized armhole openings, a deep V-neckline in front, a left chest pocket, a full front opening with a double snap closure, two side zipper openings, a back vent, and a hemmed bottom. The knit component imparts the essential character of the garment. Although you requested classification of style R1406V01 as a suit-type jacket under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS), the features of this item are not those of suit-type jackets under that heading. Consequently,
CBP rationale
the applicable subheading for style number R1406V01 will be 6114.30.1020, HTSUS, which provides for Tops…knitted or crocheted: Of man-made fibers: women’s.
Full text
N252365 May 9, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Dana E. Hullings Nine West Holdings Inc. 200W Rittenhouse Circle Door # 6 Bristol, PA 19007 RE: The tariff classification of a woman’s knit top from China Dear Ms. Hullings: In your letter dated April 9, 2014, you requested a tariff classification ruling. Your sample will be returned. Style R1406V01 is a woman’s top constructed of two different components. The yoke and the center portion of the collar are constructed from 100% leather. The balance of the garment is constructed from 70% viscose, 25% polyamide, and 5% elastane knit fabric. The sleeveless garment extends from the shoulders to the thigh area and features a notch lapel collar, oversized armhole openings, a deep V-neckline in front, a left chest pocket, a full front opening with a double snap closure, two side zipper openings, a back vent, and a hemmed bottom. The knit component imparts the essential character of the garment. Although you requested classification of style R1406V01 as a suit-type jacket under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS), the features of this item are not those of suit-type jackets under that heading. Consequently, the applicable subheading for style number R1406V01 will be 6114.30.1020, HTSUS, which provides for Tops…knitted or crocheted: Of man-made fibers: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a women’s upper body garment from Indonesia
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of garments from various countries
The tariff classification of girls’ garments from China
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of a women’s knit garment from Vietnam
The tariff classification of women’s upper body garment from Vietnam
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s knit top from El Salvador
The tariff classification of a women’s knit blouse and top from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →