N319924 N3 Ruling Active

The tariff classification of a girls’ top from Vietnam

Issued June 23, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.1020

Headings: 6114

Product description

Your sample will be returned to you, as requested. Style DAG12109 is a girl’s top composed of 90 percent polyester and 10 percent spandex knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, 1 inch shoulder straps, a racer back and shelf bra. The garment has a straight hemmed bottom.

Full text

N319924 June 23, 2021 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Allison Snyder Dick’s Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of a girls’ top from Vietnam Dear Ms. Snyder: In your letter dated June 8, 2021, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style DAG12109 is a girl’s top composed of 90 percent polyester and 10 percent spandex knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, 1 inch shoulder straps, a racer back and shelf bra. The garment has a straight hemmed bottom. The applicable subheading for style DAG12109 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (“HTSUS”), 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 the 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 Michael Capanna [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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