N299394 N2 Ruling Active

The tariff classification of a woman’s top from Vietnam

Issued August 23, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010

Headings: 6114

Product description

As requested, your sample will be returned. Style WL433 is a woman’s upper body styled garment constructed from 75% cotton, 25% polyester, knit fabric that is brushed on the inside surface. The garment does not reach the waist and features a bib styled front with a large patch pocket at the center, side openings that are secured by tow metal buttons, a racerback, which forms two adjustable shoulder straps that measure approximately 1½ inches in width, metal clasps on the end of each shoulder strap that attach to metal buttons, which are located at the top of the front panel, an embroidered applique at the top of the patch pocket and at the top of the back panel, and a bottom band, which measures approximately 1½ inches in width, at the front and back panels. The garment has sufficient bust coverage.

CBP rationale

The applicable subheading for style WL433 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

N299394 August 23, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Mr. Anthony M. Ross Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s top from Vietnam Dear Mr. Ross: In your letter dated July19, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style WL433 is a woman’s upper body styled garment constructed from 75% cotton, 25% polyester, knit fabric that is brushed on the inside surface. The garment does not reach the waist and features a bib styled front with a large patch pocket at the center, side openings that are secured by tow metal buttons, a racerback, which forms two adjustable shoulder straps that measure approximately 1½ inches in width, metal clasps on the end of each shoulder strap that attach to metal buttons, which are located at the top of the front panel, an embroidered applique at the top of the patch pocket and at the top of the back panel, and a bottom band, which measures approximately 1½ inches in width, at the front and back panels. The garment has sufficient bust coverage. The applicable subheading for style WL433 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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