810908 81 Ruling Active

The tariff classification of women's knitwear from Sri Lanka, Bangladesh and/or the Philippines.

Issued June 20, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055, 6104.43.2010

Headings: 6104, 6110

Product description

Style number 2985 is a woman's two piece outfit comprised of a 100% nylon, rachel lace, knit cardigan worn over a 100% polyester, knit tank dress. The cardigan features a V-neckline; shoulder pads; long, hemmed sleeves; a full front opening with 4 button closures; a tie back in the waist area; and a hemmed bottom. The dress is sleeveless and features a U-neck (front and back); a rear zipper closure extending from the neck to just below the waist; a back pleat; and a hemmed bottom. Your samples are being returned.

CBP rationale

The applicable subheading for style 2985 (the cardigan), will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters.

Full text

NY 810908 June 20, 1995 CLA-2-61:S:N:N5:359 810908 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6110.30.3055 Mr. Darryl Wm. Golden Norman Krieger, Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: The tariff classification of women's knitwear from Sri Lanka, Bangladesh and/or the Philippines. Dear Mr. Golden: In your letter dated May 18, 1995, on behalf of Joni Blair, you requested a tariff classification ruling. Style number 2985 is a woman's two piece outfit comprised of a 100% nylon, rachel lace, knit cardigan worn over a 100% polyester, knit tank dress. The cardigan features a V-neckline; shoulder pads; long, hemmed sleeves; a full front opening with 4 button closures; a tie back in the waist area; and a hemmed bottom. The dress is sleeveless and features a U-neck (front and back); a rear zipper closure extending from the neck to just below the waist; a back pleat; and a hemmed bottom. Your samples are being returned. The applicable subheading for style 2985 (the cardigan), will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...and similar articles, knitted: of man-made fibers: other. The duty rate will be 34% ad valorem. The applicable HTS subheading for style 2985 (the dress), will be 6104.43.2010, which provides for women's dresses, knitted: of synthetic fibers: other. The duty rate will be 16.9% ad valorem. The cardigan falls within textile category designation 639. The dress falls in category 636. Based upon international textile trade agreements products of Bangladesh, Sri Lanka and the Philippines 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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