The tariff classification of ladies' knitted outerwear from Taiwan.
Issued July 25, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6102.30.2010
Product description
The submitted unlined garments are manufactured from brushed, heavy-weight polyester fabric. On style 36926, there is a full-front, snapped opening, which extends into the high collar. The snaps are large. Other characteristics of this short garment include an elasticized waistband, elasticized cuffs of long sleeves, and three front pockets, two of which are at the waist. Style 36036 is a short, pullover garment, characterized by a partial-front, zippered opening, which extends into the collar. This zipper is heavy-duty. In addition, there are an elasticized waistband, elasticized cuffs of long sleeves, and a chest pocket. Style 36996 differs from style 36036 by the heavy-duty snaps in place of the heavy-duty zipper. As you have requested, the sample garments are being returned.
CBP rationale
The applicable subheading for style 36926 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other. The applicable subheading for styles 36036 and 36996 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other sweaters, pullovers.
Full text
NY 853822 July 25, 1990 CLA-2-61:S:N:N3:361 853822 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3055 Mr. Kenneth J. Baird Wolf D. Barth Co. Inc. 90 west Street New York, NY 10006 RE: The tariff classification of ladies' knitted outerwear from Taiwan. Dear Mr. Baird: In your letter dated June 25, 1990, on behalf of Jones Apparel Group, you requested a tariff classification ruling. The submitted unlined garments are manufactured from brushed, heavy-weight polyester fabric. On style 36926, there is a full-front, snapped opening, which extends into the high collar. The snaps are large. Other characteristics of this short garment include an elasticized waistband, elasticized cuffs of long sleeves, and three front pockets, two of which are at the waist. Style 36036 is a short, pullover garment, characterized by a partial-front, zippered opening, which extends into the collar. This zipper is heavy-duty. In addition, there are an elasticized waistband, elasticized cuffs of long sleeves, and a chest pocket. Style 36996 differs from style 36036 by the heavy-duty snaps in place of the heavy-duty zipper. As you have requested, the sample garments are being returned. The applicable subheading for style 36926 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other...anoraks..., windbreakers and similar articles..., knitted...of man-made fibers. The rate of duty will be 30 percent ad valorem. The applicable subheading for styles 36036 and 36996 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. Style 36926 falls within textile category designation 635, and the other styles within 639. Based upon international textile trade agreements, products of Taiwan 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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