The tariff classification of a woman's cardigan and scarf set from Hong Kong.
Issued January 11, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3020
Headings: 6110
Product description
Your sample is being returned. The submitted sample, style number 454, is a woman's two piece set comprised of a cardigan and an oblong scarf. The cardigan is constructed from 71% acrylic, 22% nylon, 7% spandex, knit fabric. The scarf is constructed from 100% polyester, woven fabric. The outer surface of the cardigan measures less than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline with 8 loops in which the scarf is pulled through and tacked (not permanently) in the back; shoulder pads; long tubular hemmed sleeves; a full front opening with 7 snap closures covered with 7 nonfunctional buttons; two front mock pockets below the waist; and a tubular hemmed bottom. The cardigan and scarf are classified as a set. The essential character is imparted by the cardigan. Consequently,
CBP rationale
the applicable subheading for style 454 will be 6110.30.3020, Harmonized Tariff Schedules of the United States(HTS), which provides for women's sweaters.
Full text
NY 817510 January 11, 1996 CLA-2-61:RR:NC:WA:359 817510 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Margi Conigliaro Marisa Christina, Inc. 1410 Broadway, 20th Floor New York, NY 10018 RE: The tariff classification of a woman's cardigan and scarf set from Hong Kong. Dear Ms. Conigliaro: In your letter dated October 26, 1995 and resubmitted on December 14, 1995 you requested a tariff classification ruling. Your sample is being returned. The submitted sample, style number 454, is a woman's two piece set comprised of a cardigan and an oblong scarf. The cardigan is constructed from 71% acrylic, 22% nylon, 7% spandex, knit fabric. The scarf is constructed from 100% polyester, woven fabric. The outer surface of the cardigan measures less than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline with 8 loops in which the scarf is pulled through and tacked (not permanently) in the back; shoulder pads; long tubular hemmed sleeves; a full front opening with 7 snap closures covered with 7 nonfunctional buttons; two front mock pockets below the waist; and a tubular hemmed bottom. The cardigan and scarf are classified as a set. The essential character is imparted by the cardigan. Consequently, the applicable subheading for style 454 will be 6110.30.3020, Harmonized Tariff Schedules 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 33.8% ad valorem. Although the set is classified under one (HTS) subheading, each item requires separate visas. Style 454 (the cardigan) falls within textile category designation 646. The scarf falls in category 659. 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. 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 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 Mike Crowley at 212-466-5852. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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