N267429 N2 Ruling Active

The tariff classification of a woman’s upper body garment from Indonesia

Issued September 3, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The sample will be returned to you, as requested. Style 418BN is a woman’s upper body garment constructed from 96% polyester and 4% spandex knit fabric. The garment features ¾ length sleeves, shoulder and back coverage, a full front opening with no means of closure, and fabric capping at the neckline. The garment does not reach the waist all the way around and has essentially no front coverage.

CBP rationale

The applicable subheading for style 418BN will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s.

Full text

N267429 September 3, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Patricia M. Choo ITOCHU International Inc. 335 Madison Ave New York, N.Y. 10017 RE: The tariff classification of a woman’s upper body garment from Indonesia Dear Ms. Choo: In your letter dated July 29, 2015 you requested a classification ruling. The sample will be returned to you, as requested. Style 418BN is a woman’s upper body garment constructed from 96% polyester and 4% spandex knit fabric. The garment features ¾ length sleeves, shoulder and back coverage, a full front opening with no means of closure, and fabric capping at the neckline. The garment does not reach the waist all the way around and has essentially no front coverage. The applicable subheading for style 418BN will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. The rate of duty will be 14.9% 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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