10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s top from China
Issued October 17, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N290542 (October 17, 2017)
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
Your sample will be returned to you, as requested. Style S18071-TE is a woman’s tank styled top composed of 95 percent rayon and 5 percent spandex knit fabric. The sleeveless garment extends from the top of the bust to the upper thigh and features a straight neckline in front, an upper back extending straight across from side seam to side seam, shoulder straps measuring approximately 1 inch in width, oversized armholes, hankie style hemmed inserts at the sides, and a hemmed bottom. In your ruling letter, you suggest classification of style S18071-TE under subheading 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments. However, the shaping and the styling features of the garment are those of garments under heading 6114, HTSUS. Consequently,
CBP rationale
the applicable subheading for style S18071-TE will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s.
Full text
N290542 October 17, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Anna Hoffman Seventh Avenue, Inc. 1112 Seventh Avenue Monroe, Wisconsin 53566 RE: The tariff classification of a woman’s top from China Dear Ms. Hoffman: In your letter dated September 20, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style S18071-TE is a woman’s tank styled top composed of 95 percent rayon and 5 percent spandex knit fabric. The sleeveless garment extends from the top of the bust to the upper thigh and features a straight neckline in front, an upper back extending straight across from side seam to side seam, shoulder straps measuring approximately 1 inch in width, oversized armholes, hankie style hemmed inserts at the sides, and a hemmed bottom. In your ruling letter, you suggest classification of style S18071-TE under subheading 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments. However, the shaping and the styling features of the garment are those of garments under heading 6114, HTSUS. Consequently, the applicable subheading for style S18071-TE will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: Of man-made fibers: Tops: 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments from the Dominican Republic
The tariff classification of a women’s upper body garment from Indonesia
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of garments from various countries
The tariff classification of girls’ garments from China
The tariff classification of women’s wearing apparel from Vietnam
The tariff classification of a women’s knit garment from Vietnam
The tariff classification of women’s upper body garment from Vietnam
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s knit top from El Salvador
Follow N290542
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.