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The tariff classification of a woman’s top from China
Issued April 30, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N252382 (April 30, 2014)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
Your sample will be returned. Style number 322111 is a woman’s top constructed from 95% cotton and 5% spandex knit fabric. The top extends from the chest area to just below the bust. It features elasticized non-adjustable shoulder straps, removable foam padding in the bust, and an elasticized bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam.
CBP rationale
The applicable subheading for style number 322111 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.
Full text
N252382 April 30, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Jeffrey Victoria Charlotte Russe Inc 5910 Pacific Center Blvd Suite 120 San Diego, CA 92121 RE: The tariff classification of a woman’s top from China Dear Mr. Victoria: In your letter dated April 2, 2014, you requested a tariff classification ruling. Your sample will be returned. Style number 322111 is a woman’s top constructed from 95% cotton and 5% spandex knit fabric. The top extends from the chest area to just below the bust. It features elasticized non-adjustable shoulder straps, removable foam padding in the bust, and an elasticized bottom. The garment provides sufficient coverage of the bust. The upper portion of the back extends straight across from side seam to side seam. The applicable subheading for style number 322111 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. The duty rate 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 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
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