10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s knit top from China
Issued June 2, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253162 (June 2, 2014)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
Your sample will be returned as requested. Style 00SCPG-UFTK-PUSHYA-N is a woman’s top constructed from 58% polyester, 32% cotton, and 10% spandex knit fabric. The sleeveless garment covers the bust and features attached foam cups with underwire, a square-shaped front neckline, adjustable shoulder straps, and a hemmed bottom. The top is cut straight across the back from side seam to side seam and extends just below the waist.
CBP rationale
The applicable subheading for style 00SCPG-UFTK-PUSHYA-N 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
N253162 June 2, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit top from China Dear Ms. Orzol: In your letter dated May 2, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 00SCPG-UFTK-PUSHYA-N is a woman’s top constructed from 58% polyester, 32% cotton, and 10% spandex knit fabric. The sleeveless garment covers the bust and features attached foam cups with underwire, a square-shaped front neckline, adjustable shoulder straps, and a hemmed bottom. The top is cut straight across the back from side seam to side seam and extends just below the waist. The applicable subheading for style 00SCPG-UFTK-PUSHYA-N 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments from the Dominican Republic
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
Follow N253162
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.