N322924 N3 Ruling Active

The tariff classification of a woman’s top from Vietnam

Issued December 14, 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 1376699 “Motion Zip Croplette,” is a woman’s crop top composed of 82 percent polyester and 16 percent elastane knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scooped front neckline and racer back with center logo, a center front 5½ inch zipper, and a 1½ elasticized bottom band. The sewn in lining is composed of 94 percent nylon 6 percent elastane mesh knit fabric.

Full text

N322924 December 14, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Patricia McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of a woman’s top from Vietnam Dear Ms. McKeldin: In your letter dated November 16, 2021, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 1376699 “Motion Zip Croplette,” is a woman’s crop top composed of 82 percent polyester and 16 percent elastane knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scooped front neckline and racer back with center logo, a center front 5½ inch zipper, and a 1½ elasticized bottom band. The sewn in lining is composed of 94 percent nylon 6 percent elastane mesh knit fabric. The applicable subheading for style 1376699 “Motion Zip Croplette,” 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. 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 Antoinette [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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