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The tariff classification of a woman’s top from China
Issued December 9, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N270676 (December 9, 2015)
Tariff classification
HTS codes: 6114.20.0010
Headings: 6114
Product description
The sample will be returned to you, as requested. Style AUJL350 is a woman’s tight-fitting top constructed from 95% cotton and 5% spandex knit fabric. The sleeveless garment covers the bust and features, 1¼ inch wide criss- cross shoulder straps at the front and back neckline. The garment extends to below the waist and has a hemmed bottom. You referred to the garment as a tank top under heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). However, garments with criss-cross straps are not features found on tank tops and are therefore precluded from heading 6109. Consequently,
CBP rationale
the applicable subheading for style AUJL350 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s.
Full text
N270676 December 9, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Jennifer Caldwell Global Gold Incorporated 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of a woman’s top from China Dear Ms. Caldwell: In your letter dated November 9, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style AUJL350 is a woman’s tight-fitting top constructed from 95% cotton and 5% spandex knit fabric. The sleeveless garment covers the bust and features, 1¼ inch wide criss- cross shoulder straps at the front and back neckline. The garment extends to below the waist and has a hemmed bottom. You referred to the garment as a tank top under heading 6109, Harmonized Tariff Schedule of the United States (HTSUS). However, garments with criss-cross straps are not features found on tank tops and are therefore precluded from heading 6109. Consequently, the applicable subheading for style AUJL350 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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