853422 85 Ruling Active

The tariff classification of a knit sweater-like cardiganfrom Korea.

Issued July 10, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample style 74080, is a woman's knit garment manufactured from a 65% polyester 35% cotton fabric. The fabric is constructed with more than nine stitches per two centimeters measured in the horizontal direction. THe garment extends from the neck and shoulder area to slightly below the waist. The garment features long sleeves, a full front opening with three button closures, a v-neckline, two flap pockets below the waist, shoulder pads, a hemmed bottom and decorative stitching around the pocket flaps and the placket. The sample is being returned as you requested.

CBP rationale

The applicable subheading for style 74080 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters and similar articles of man-made fibers.

Full text

NY 853422 July 10, 1990 CLA-2-61:S:N:N3I:361 853422 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Jerry P. Wiskin Freeman Wasserman & Schneider 90 John Street New York N.Y. 10038 RE: The tariff classification of a knit sweater-like cardigan from Korea. Dear Mr. Wiskin: In your letter dated June 12,1990, on behalf of Paul Reed Inc./Counterparts, Inc., you requested a classification ruling. The submitted sample style 74080, is a woman's knit garment manufactured from a 65% polyester 35% cotton fabric. The fabric is constructed with more than nine stitches per two centimeters measured in the horizontal direction. THe garment extends from the neck and shoulder area to slightly below the waist. The garment features long sleeves, a full front opening with three button closures, a v-neckline, two flap pockets below the waist, shoulder pads, a hemmed bottom and decorative stitching around the pocket flaps and the placket. The sample is being returned as you requested. The applicable subheading for style 74080 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters and similar articles of man-made fibers. The rate of duty will be 34.2 percent ad valorem. Style 74080 falls within textile category designation 639. Based upon international textile trade agreements, products of Korea 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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