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N264165 N2 Ruling Active

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

Issued May 19, 2015 by U.S. Customs and Border Protection.

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N2 N264165 (May 19, 2015)

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

Your sample will be returned. Style 15-6311 is a woman’s upper body garment constructed from 100% rayon knit fabric. The tight-fitting garment features an asymmetrical neckline with overlapping front panels, a full front opening with a zipper closure, long sleeves, and a hemmed bottom. Although the garment provides sufficient upper body coverage, it does not reach the vicinity of the waist.

CBP rationale

The applicable subheading for style 15-6311 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s.

Full text

N264165 May 19, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Building 4 Fort Myers, FL 33966 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Garyn: In your letter dated April 22, 2015, you requested a tariff classification ruling. Your sample will be returned. Style 15-6311 is a woman’s upper body garment constructed from 100% rayon knit fabric. The tight-fitting garment features an asymmetrical neckline with overlapping front panels, a full front opening with a zipper closure, long sleeves, and a hemmed bottom. Although the garment provides sufficient upper body coverage, it does not reach the vicinity of the waist. The applicable subheading for style 15-6311 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2 percent 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 Director National Commodity Specialist Division

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