850219 85 Ruling Active

The tariff classification of two women's garments fromTaiwan.

Issued April 3, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The tariff classification of two women's garments fromTaiwan.

Full text

NY 850219 April 3, 1990 CLA-2-61:S:N:N3:I 359 850219 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Doreen Chun North Coast Industries 319 Johnson Street, P.O. Box 2018 Sausalito, CA 94966-2018 RE: The tariff classification of two women's garments from Taiwan. Dear Ms. Chun: In your letter dated March 8, 1990, you requested a tariff classification ruling. The submitted samples, styles 15198 and 15199, are both women's garments constructed from 65% polyester, 35% cotton knit fabrics. Style 15198 is a pullover constructed from a fine knit fabric and a heavy knit fabric. The fine knit portion of the garment has more than 9 stitches per 2 centimeters in the horizontal direction and includes a Peter Pan collar; long sleeves with rib knit cuffs; the entire back panel; and a front, V-shaped, chest area which features a zippered, partial opening. The heavy knit portion of the garment has less than 9 stitches per 2 centimeters in the horizontal direction and includes only the front panel with the exception of the V-shaped area. The collar is finished with a woven fabric at the edge and the waistband is a rib knit fabric. The fine knit fabric is 76% of the surface area of the garment and the heavy knit is 24%. Style 15199 is a garment that is similar to a sweater constructed from a fine knit fabric and a heavy knit fabric. The fine knit portion of the garment has more than 9 stitches per 2 centimeters in the horizontal direction and includes long sleeves with rib knit cuffs; and the entire back panel. The heavy knit portion has less than 9 stitches per 2 centimeters in the horizontal direction and includes the two front panels which consist of a deep V-neckline; a full front opening with a five button placket; and two patch pockets, with embroidered designs, at the waist. The garment also has inside shoulder pads. The V- neckline, placket and waistband are finished with rib knit fabric. The fine knit fabric is 69% of the surface area of the garment and the heavy knit is 31%. Your samples are being returned as requested. The essential character of each style is imparted by the fine knit portions of the garment. Consequently, the applicable subheading for both of the styles 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 rate of duty will be 34.2% ad valorem. The garments fall within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category 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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