N301240 N3 Ruling Active

The tariff classification of a woman’s crop top from Mexico

Issued November 16, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

A. Ilusion, Inc. The sample is being retained by our office. Style 7388-01 is a woman’s crop top composed of 83 percent polyester and 17 percent spandex mesh openwork knit fabric. The sleeveless top does not reach the waist and features a round front neckline, padded cups, hook and loop closure at the rear neckline, a large keyhole opening in the back, with three hook and eye closures. The garment has sufficient bust coverage.

CBP rationale

The applicable subheading for style 7388-01 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

N301240 November 16, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Mr. Thomas Ventura Rodolfo Corral, Inc. 9100 S. Sepulveda Blvd. #124 Los Angeles, California 90045 RE: The tariff classification of a woman’s crop top from Mexico Dear Mr. Ventura: In your letter dated September 28, 2018, you requested a tariff classification ruling, written on behalf of your client, L.A. Ilusion, Inc. The sample is being retained by our office. Style 7388-01 is a woman’s crop top composed of 83 percent polyester and 17 percent spandex mesh openwork knit fabric. The sleeveless top does not reach the waist and features a round front neckline, padded cups, hook and loop closure at the rear neckline, a large keyhole opening in the back, with three hook and eye closures. The garment has sufficient bust coverage. The applicable subheading for style 7388-01 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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