813472 81 Ruling Active

The tariff classification of a woman's cardigan from Hong Kong.

Issued September 1, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Your sample is being returned as requested. The submitted sample, style number 688202 is a woman's cardigan constructed from 100% polyester, fleece, knit fabric and 100% nylon, woven fabric. The knit portion consists of the collar, sleeves, two front pockets and the entire back. The woven portion consists of the outer surface of the two front panels (excluding the pockets). The garment is to be worn like a sweater in a light breeze. The cardigan features a stand-up collar; long, hemmed sleeves; a full frontal opening with a zipper closure; 2 front, patch pockets in the waist area; and a hemmed bottom. The essential character of the cardigan is imparted by the knit portion, Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI),3(b), noted.

CBP rationale

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers and similar articles, knitted: of man-made fibers: other.

Full text

NY 813472 September 1, 1995 CLA-2-61:S:N:N5:359 813472 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Karen Wilder Esprit De Corp. 900 Minnesota Street San Francisco, CA 94107 RE: The tariff classification of a woman's cardigan from Hong Kong. Dear Ms. Wilder: In your letter dated August 4, 1995 you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 688202 is a woman's cardigan constructed from 100% polyester, fleece, knit fabric and 100% nylon, woven fabric. The knit portion consists of the collar, sleeves, two front pockets and the entire back. The woven portion consists of the outer surface of the two front panels (excluding the pockets). The garment is to be worn like a sweater in a light breeze. The cardigan features a stand-up collar; long, hemmed sleeves; a full frontal opening with a zipper closure; 2 front, patch pockets in the waist area; and a hemmed bottom. The essential character of the cardigan is imparted by the knit portion, Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI),3(b), noted. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, pullovers and similar articles, knitted: of man-made fibers: other. The duty rate will be 34% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →