The tariff classification of a crop top from China
Issued October 23, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.1020
Headings: 6114
Product description
The sample will be returned to you, as requested. Style 12A0011 is a woman’s crop top composed of 51 percent polyester, 42 percent nylon, and 7 percent spandex. The front liner is composed of 95 percent polyamide and 5 percent elastane. The top does not reach the waist and features removable pads, a 1½ inch ribbed mock neckline, a racerback, and a 1 inch ribbed banded bottom. The garment has sufficient bust coverage. In your ruling request you suggest classification of style 12A0011 as a sports bra under heading 6212 Harmonized Tariff of the United States (HTSUS), which provides for Brassieres, girdles, corsets….and similar articles and parts thereof, whether or not knitted or crocheted. However, the garment lacks the body support features of a sports bra. Consequently,
CBP rationale
the applicable subheading for style 12A0011 will be 6114.30.1020 HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’.
Full text
N290609 October 23, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Lynne McGowan GHY USA, Inc. 239 Phillips Farm Road Gaffney, South Carolina 29341 RE: The tariff classification of a crop top from China Dear Ms. McGowan: In your letter dated September 21, 2017, you requested a tariff classification ruling on behalf of your client, Mondetta. The sample will be returned to you, as requested. Style 12A0011 is a woman’s crop top composed of 51 percent polyester, 42 percent nylon, and 7 percent spandex. The front liner is composed of 95 percent polyamide and 5 percent elastane. The top does not reach the waist and features removable pads, a 1½ inch ribbed mock neckline, a racerback, and a 1 inch ribbed banded bottom. The garment has sufficient bust coverage. In your ruling request you suggest classification of style 12A0011 as a sports bra under heading 6212 Harmonized Tariff of the United States (HTSUS), which provides for Brassieres, girdles, corsets….and similar articles and parts thereof, whether or not knitted or crocheted. However, the garment lacks the body support features of a sports bra. Consequently, the applicable subheading for style 12A0011 will be 6114.30.1020 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 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
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