851166 85 Ruling Active

The tariff classification of ladies' knitted acrylic pullovers from Korea.

Issued April 12, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Both long-sleeved garments are manufactured from fabric which horizontally measures more than nine stitches per two centimeters. Styling characteristics of item B4082 include a turtleneck, shoulder pads, a hanger loop at the back, and a simulated, buttoned, chest pocket. Styling characteristics of item B4081 include a partial-front, buttoned opening which extends into the high collar, shoulder pads, and a hanger loop at the back.

CBP rationale

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

Full text

NY 851166 April 12, 1990 CLA-2-61:S:N:N3:359 851166 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Mark E. Wojcik Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49 Street New York, NY 10017 RE: The tariff classification of ladies' knitted acrylic pullovers from Korea. Dear Mr. Wojcik: In your letter dated April 3, 1990, on behalf of Orit Imports, Inc., you requested a tariff classification ruling. Both long-sleeved garments are manufactured from fabric which horizontally measures more than nine stitches per two centimeters. Styling characteristics of item B4082 include a turtleneck, shoulder pads, a hanger loop at the back, and a simulated, buttoned, chest pocket. Styling characteristics of item B4081 include a partial-front, buttoned opening which extends into the high collar, shoulder pads, and a hanger loop at the back. The applicable subheading for the pullovers will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...other sweaters, pullovers,...and similar articles, knitted...of man-made fibers. The rate of duty will be 34.2 percent ad valorem. The garments fall within textile category designation 639. Based upon international textile trade agreements, products of Korea are subject to quota restraints and a visa requirement. 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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