807827 80 Ruling Active

The tariff classification of a woman's knit pullover sweater from Taiwan.

Issued May 16, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

Style BLS is a woman's knit pullover sweater that has a rib knit crew neckline, long sleeves with rib knit cuffs and a pronounced rib knit waistband. The fabric of the garment has less than nine stitches per two centimeters, measured horizontally. The sweater extends from the wearer's neck and shoulders to below her waist. The sweater is a product of Taiwan. Your sample will be returned. In order to classify this style we have submitted it to the U.S. Customs Laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory has reported that this style consists of four 2-ply yarns, three of which are acrylic while one is a metallic yarn that consists of nylon and lurex type metallic. The overall fiber composition of the sample is 94.9% acrylic, 5.1% metallic.

CBP rationale

The applicable subheading for Style BLS will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted, of man-made fibers, other, other, other, other, sweaters, women's.

Full text

NY 807827 May 16, 1995 CLA-2-61:S:N:N5: 359 807827 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. David Rickert E. Besler and Co. 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a woman's knit pullover sweater from Taiwan. Dear Ms. Rickert: In your letter dated March 7, 1995, on behalf of Ltd. Commodities, Inc., Bannockburn, Illinois, you requested a tariff classification ruling. Style BLS is a woman's knit pullover sweater that has a rib knit crew neckline, long sleeves with rib knit cuffs and a pronounced rib knit waistband. The fabric of the garment has less than nine stitches per two centimeters, measured horizontally. The sweater extends from the wearer's neck and shoulders to below her waist. The sweater is a product of Taiwan. Your sample will be returned. In order to classify this style we have submitted it to the U.S. Customs Laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory has reported that this style consists of four 2-ply yarns, three of which are acrylic while one is a metallic yarn that consists of nylon and lurex type metallic. The overall fiber composition of the sample is 94.9% acrylic, 5.1% metallic. The applicable subheading for Style BLS will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted, of man-made fibers, other, other, other, other, sweaters, women's. The duty rate will be 34% ad valorem. Style BLS falls within textile category designation 646. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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