N253162 N2 Ruling Active

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

Issued June 2, 2014 by U.S. Customs and Border Protection.

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

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