The tariff classification of a woman's knit cardigan from Thailand.
Issued February 14, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
S. Customs laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory has reported that the sample is composed of two 2-ply yarns. One of the plies consists of 50.6% cotton, 49.4% rayon fibers. The other 2-ply yarn consists of a "rayon core wrapped with polyester strips", and it has this breakdown: polyester strips 55.4%, rayon 44.6%. It is significant that the laboratory reported finding no metallic yarn present in this garment.
CBP rationale
The applicable subheading for Style 6S851, the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, women.
Full text
NY 817621 February 14, 1996 CLA-2-61:RR:NC:WA:359 817621 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Rebecca Cheung Macy Product Developement Eleven Penn Plaza New York, NY 10001 RE: The tariff classification of a woman's knit cardigan from Thailand. Dear Ms. Cheung: In your letter dated December 14, 1995, you requested a tariff classification ruling. Style 6S851 is a woman's knit cardigan that is constructed with more than nine stitches per two centimeters, measured in the horizontal direction. The garment extends from the wearer's neck and shoulders to her waist. It has short sleeves, a rib knit waistband and a full-front opening with a self-fabric tie on the bottom. You state that the fiber content is 40% cotton, 35% rayon, 15% metallic and 10% nylon. In order to classify your sample 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 the sample is composed of two 2-ply yarns. One of the plies consists of 50.6% cotton, 49.4% rayon fibers. The other 2-ply yarn consists of a "rayon core wrapped with polyester strips", and it has this breakdown: polyester strips 55.4%, rayon 44.6%. It is significant that the laboratory reported finding no metallic yarn present in this garment. The applicable subheading for Style 6S851, the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, women. The duty rate will be 33.8% ad valorem. Style 6S851 falls within textile category designation 639. Based upon international textile trade agreements products of Thailand 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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