N288278 N2 Ruling Active

The tariff classification of a woman’s pullover and top from China

Issued August 4, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

The samples will be returned to you, as requested. Style DJ1062 is a woman’s top composed of 100 percent cotton jersey knit fabric. The garment features a deep V-shaped front neckline, grommets down the middle of the front neckline connected by ¾ inch wide twill tape, short, hemmed sleeves, a large graphic design on the front panel and a straight hemmed bottom. Style DJ1067 is a woman’s top composed of 100 percent cotton jersey knit fabric. The garment features a crew neckline, a 1½ inch opening down the front center panel connected by metal O-rings, short hemmed sleeves, a large graphic design on the front panel and a straight hemmed bottom.

CBP rationale

The applicable subheading for styles DJ1062 and DJ1067 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s.

Full text

N288278 August 4, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Joanne Muro Global International Inc. 155-06 S Conduit Avenue Jamaica, New York 11434 RE: The tariff classification of a woman’s pullover and top from China Dear Ms. Muro: In your letter dated July 7, 2017, you requested a tariff classification ruling on behalf of your client Central Mills DBA Freeze. The samples will be returned to you, as requested. Style DJ1062 is a woman’s top composed of 100 percent cotton jersey knit fabric. The garment features a deep V-shaped front neckline, grommets down the middle of the front neckline connected by ¾ inch wide twill tape, short, hemmed sleeves, a large graphic design on the front panel and a straight hemmed bottom. Style DJ1067 is a woman’s top composed of 100 percent cotton jersey knit fabric. The garment features a crew neckline, a 1½ inch opening down the front center panel connected by metal O-rings, short hemmed sleeves, a large graphic design on the front panel and a straight hemmed bottom. The applicable subheading for styles DJ1062 and DJ1067 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 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 https://hts.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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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