The tariff classification of women’s knit tops from China
Issued May 16, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0060, 6110.20.2079
Product description
Your samples will be returned. Style JT2674 is a woman’s tank top constructed from 65% cotton and 35% polyester openwork knitted fabric. The sleeveless garment features U-shaped front and back necklines, oversized armholes, and shoulder straps measuring two inches in width. The garment extends from the shoulders to below the waist. Style JT2675 is a woman’s pullover constructed from 65% cotton and 35% polyester openwork knitted fabric. The garment features a scoop front neckline, a high rear neckline, short sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist.
CBP rationale
The applicable subheading for style JT2674 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The applicable subheading for style JT2675 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.
Full text
N252602 May 16, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2079 Mr. Pedro Chiu Oceanland Service Inc. 15241 Don Julian Rd. City of Industry, CA 91745 RE: The tariff classification of women’s knit tops from China Dear Mr. Chiu: In your letter dated April 14, 2014, you requested a classification ruling on the behalf of your client, ACCO LTD. Your samples will be returned. Style JT2674 is a woman’s tank top constructed from 65% cotton and 35% polyester openwork knitted fabric. The sleeveless garment features U-shaped front and back necklines, oversized armholes, and shoulder straps measuring two inches in width. The garment extends from the shoulders to below the waist. Style JT2675 is a woman’s pullover constructed from 65% cotton and 35% polyester openwork knitted fabric. The garment features a scoop front neckline, a high rear neckline, short sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style JT2674 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style JT2675 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 China
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of an upper body garment from South Korea
The tariff classification of upper body garments from South Korea
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of women’s upper body garments from South Korea.
The tariff classification of women’s knit wearing apparel from Peru
The tariff classification of two women’s upper body garments from various countries.
The tariff classification of five upper body garments from various countries
The tariff classification of children’s wearing apparel from Vietnam
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 →