This ruling has been revoked and is no longer current.
Superseded by {085428}.
Modification of Headquarters Ruling Letter (HRL) 083583 issued May 19, 1989; Women's Smock
Issued August 25, 1989 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard08 085083 (August 25, 1989)
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
Modification of Headquarters Ruling Letter (HRL) 083583 issued May 19, 1989; Women's Smock
CBP rationale
HQ 085083 August 25, 1989 CLA-2 CO:R:C:G 085083 SLR CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Bruce Schiller Joseph & Schiller Inc. 8725 N.W. 18th Terrace Suite 301 Miami, FL 33172 RE: Modification of Headquarters Ruling Letter (HRL) 083583 issued May 19, 1989; Women's Smock Dear Mr. Schiller: On May 19, 1989, HRL 083583 classified a loose fitting, finely knit women's shirt (marketed as a "smock") as "an other garment" under subheading 6114.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After much discussion and consideration, we have re-examined the proper classification of this article. The merchandise in issue is properly classified under subheading 6110.30.3055, HTSUSA, which provides for sweaters, pullovers, and similar articles, knitted or crocheted, of man-made fibers, other, other, women's or girls'. The corresponding textile category is 639 and the rate of duty is 34.2 percent ad valorem. In accordance with the above determination, HRL 083583 is hereby modified pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director
Full text
HQ 085083 August 25, 1989 CLA-2 CO:R:C:G 085083 SLR CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Bruce Schiller Joseph & Schiller Inc. 8725 N.W. 18th Terrace Suite 301 Miami, FL 33172 RE: Modification of Headquarters Ruling Letter (HRL) 083583 issued May 19, 1989; Women's Smock Dear Mr. Schiller: On May 19, 1989, HRL 083583 classified a loose fitting, finely knit women's shirt (marketed as a "smock") as "an other garment" under subheading 6114.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After much discussion and consideration, we have re-examined the proper classification of this article. The merchandise in issue is properly classified under subheading 6110.30.3055, HTSUSA, which provides for sweaters, pullovers, and similar articles, knitted or crocheted, of man-made fibers, other, other, women's or girls'. The corresponding textile category is 639 and the rate of duty is 34.2 percent ad valorem. In accordance with the above determination, HRL 083583 is hereby modified pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director
More rulings on the same tariff codes
The tariff classification of hooded dickey and jacket from China.
The tariff classification of a woman’s pullover and a woman’s cardigan from China Correction to Ruling Number L89175
Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4); Commonwealth of the Northern Mariana Islands: General Note 3(a)(iv), HTSUSA; 19 CFR 7.3(d)
The tariff classification of girls’ knitwear from China
The tariff classification of a woman’s pullover from Vietnam
The tariff classification of knit cardigans from Taiwan
Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4); Commonwealth of the Northern Mariana Islands: General Note 3(a)(iv), HTSUSA; 19 CFR 7.3(d)
The tariff classification of a women’s knit garment from Hong Kong
The tariff classification of a women’s knit garment from Hong Kong
The tariff classification of a woman’s pullover and a woman’s cardigan from China
Follow 085083
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.