853282 85 Ruling Active

The tariff classification of a woman's pullover and a woman's suit-type jacket from Hong Kong.

Issued June 4, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055, 6104.32.0000

Headings: 6104, 6110

Product description

Style 1260 is a woman's pullover manufactured from a knit fabric composed of 100 percent spandex. The fabric is constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a wide neck, long sleeves and a flared bottom which is hemmed. Style 1240 is a woman's suit-type jacket which extends to the waist. It is manufactured from a finely knit fabric composed of 70 percent cotton and 30 percent polyester which is napped on the inside. The collar is trimmed with a 60 percent acrylic - 40 percent polyester fabric which simulates fur. The garment features a full frontal opening with a 3 button closure and long sleeves. The samples will be returned as you requested.

CBP rationale

The applicable subheading for Style 1260 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, . The applicable subheading for Style 1240 will be 6104.32.0000, HTS, which provides for women's.

Full text

853282 CLA-2-61:S:N:N3I:359 853282 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6104.32.0000 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard Los Angeles, California 90017 RE: The tariff classification of a woman's pullover and a woman's suit-type jacket from Hong Kong. Dear Mr. Powell: In your letter dated June 4, 1990, on behalf of Contempo Casuals, Inc., you requested a tariff classification ruling. Two samples have been submitted. Style 1260 is a woman's pullover manufactured from a knit fabric composed of 100 percent spandex. The fabric is constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a wide neck, long sleeves and a flared bottom which is hemmed. Style 1240 is a woman's suit-type jacket which extends to the waist. It is manufactured from a finely knit fabric composed of 70 percent cotton and 30 percent polyester which is napped on the inside. The collar is trimmed with a 60 percent acrylic - 40 percent polyester fabric which simulates fur. The garment features a full frontal opening with a 3 button closure and long sleeves. The samples will be returned as you requested. The applicable subheading for Style 1260 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, ... and similar articles, knitted ... of man- made fibers, other, ...women's.... The rate of duty will be 34.2 percent ad valorem. The applicable subheading for Style 1240 will be 6104.32.0000, HTS, which provides for women's... suit-type jackets... knitted... of cotton. The rate of duty will be 16.9 percent ad valorem. Style 1260 falls within textile category designation 639. Style 1240 falls within textile category designation 335. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. 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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