N268397 N2 Ruling Active

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

Issued September 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

Your samples will be returned, as requested. Style ATXT693 is a woman’s top constructed from 65% polyester and 35% rayon rib knit fabric. The garment features a wide rounded capped neckline, long hemmed sleeves, a curved shirt-tail hemmed bottom, and side slits that begin just below the bust area. The garment extends from the shoulders to below the waist in the front and back.

CBP rationale

The applicable subheading for style ATXT693 will be 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

N268397 September 30, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Caldwell Global Gold Inc., 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s knit top from China Dear Ms. Caldwell: In your letter dated September 3, 2015, you requested a tariff classification ruling. Your samples will be returned, as requested. Style ATXT693 is a woman’s top constructed from 65% polyester and 35% rayon rib knit fabric. The garment features a wide rounded capped neckline, long hemmed sleeves, a curved shirt-tail hemmed bottom, and side slits that begin just below the bust area.  The garment extends from the shoulders to below the waist in the front and back. The applicable subheading for style ATXT693 will be 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 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 Antoinette Peek-Williams at Antoinette.Peekwilliams @dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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