N273076 N2 Ruling Active

The tariff classification of a woman’s tabard from China.

Issued March 14, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

The sample will be returned to you, as requested. The submitted sample, style AK100002, is a woman’s sleeveless tabard constructed from 100% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or more stitches per two centemeters counted in the direction in which the stitches were formed. The pullover style garment is reversible and features a turtle neck collar, full side openings, and a straight edge bottom. The garment extends from the neck to the mid thigh.

CBP rationale

The applicable subheading for style AK100002 will be 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 or girls’.

Full text

N273076 March 14, 2016 CLA-2-61:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Martha Long GBG Accessories Group, LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a woman’s tabard from China. Dear Ms. Long: In your letter dated January 21, 2016, you requested a classification ruling. The sample will be returned to you, as requested. The submitted sample, style AK100002, is a woman’s sleeveless tabard constructed from 100% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or more stitches per two centemeters counted in the direction in which the stitches were formed. The pullover style garment is reversible and features a turtle neck collar, full side openings, and a straight edge bottom. The garment extends from the neck to the mid thigh. The applicable subheading for style AK100002 will be 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 or girls’. The duty rate will be 28.2 percent ad valorem.. 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 via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director, National Commodity Specialist Division

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