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The tariff classification of a woman’s top from Indonesia
Issued July 12, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N276503 (July 12, 2016)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
Your sample will be returned to you, as requested. Style 1042079 is a woman’s top constructed from 100% rayon raschel knit fabric. The pullover-style, loose-fitting garment features an elasticized boat neckline, off-the-shoulder ¾ length sleeves, leaving the shoulders bare, and a hemmed bottom. The garment extends from the shoulders to below the waist.
CBP rationale
The applicable subheading for style 1042079 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
N276503 July 12, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Abigail Mugrage Lane Bryant 112 Heritage Drive Pataskala, OH 43062 RE: The tariff classification of a woman’s top from Indonesia Dear Ms. Mugrage: In your letter dated June 9, 2016, you requested a tariff classification ruling on behalf of your client, Lane Bryant Purchasing Co. Your sample will be returned to you, as requested. Style 1042079 is a woman’s top constructed from 100% rayon raschel knit fabric. The pullover-style, loose-fitting garment features an elasticized boat neckline, off-the-shoulder ¾ length sleeves, leaving the shoulders bare, and a hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style 1042079 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 rate of duty will be 28.2% 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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