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The tariff classification of a woman’s top from China
Issued March 9, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N273086 (March 9, 2016)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The sleeveless top does not reach the waist and features a scooped front neckline, 1 inch wide shoulde straps, a racer-styled back, and a 1½ inch elasticized banded bottom. The garment provides suffiecient coverage of the bust.
CBP rationale
The applicable subheading for style JTK 12311, 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
N273086 March 9, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Krystal Mehnert One Jeanswear Group 1441 Broadway, 11th Floor New York, NY 10018 RE: The tariff classification of a woman’s top from China Dear Ms. Mehnert: In your letter dated January 22, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, style JTK 12311, “Energie Sports Bra Top,” is a woman’s top constructed from 88 percent polyester, 12 percent spandex knit fabric. The sleeveless top does not reach the waist and features a scooped front neckline, 1 inch wide shoulde straps, a racer-styled back, and a 1½ inch elasticized banded bottom. The garment provides suffiecient coverage of the bust. The applicable subheading for style JTK 12311, 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. 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 via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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