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The tariff classification of a woman’s top from the Phillippines
Issued June 30, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N275861 (June 30, 2016)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
Your sample will be returned to you, as requested. Style 723SU161866 is a woman’s sleeveless top constructed from 57% rayon, 38% polyester and 5% spandex knit fabric. The garment festures spaghetti straps, a v-shaped front neckline, a deep v-shaped back neckline, oversized armholes, and a curved non- hemmed bottom. The garment extends to below the waist and has sufficient bust coverage.
CBP rationale
The applicable subheading for Style 723SU161866 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s.
Full text
N275861 June 30, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Nancy Ho Pacific Sunwear of California, Inc. 3450 E. Miraloma Avenue Anaaheim, CA 92806 RE: The tariff classification of a woman’s top from the Phillippines Dear Ms. Ho: In your letter dated May 5, 2016, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 723SU161866 is a woman’s sleeveless top constructed from 57% rayon, 38% polyester and 5% spandex knit fabric. The garment festures spaghetti straps, a v-shaped front neckline, a deep v-shaped back neckline, oversized armholes, and a curved non- hemmed bottom. The garment extends to below the waist and has sufficient bust coverage. The applicable subheading for Style 723SU161866 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: 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 World Wide Web at http://www.usitc.gov/current/. 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, Steven A. Mack Director National Commodity Specialist Division
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