The tariff classification of ladies' knitted cotton garments from Macau.
Issued August 27, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2075
Headings: 6110
Product description
Style 48154 is a finely knitted pullover with a boat neck. There are side slits and a hanger loop at the back. The close fitting, 3/4-length sleeves are cuffed. Style 48174 is a finely knitted pullover with a rounder neckline than 48154. There are side slits, a hanger loop at the back, long sleeves which are hemmed, and quilting across the yoke. Style 47284 is a finely knitted, long-sleeved cardigan with a full-front, buttoned opening. Rib-knitted portions consist of the V-neckline and the placket. There are pockets below the waist and a drawstring threaded through the waist. As you have requested, the sample garments are being returned.
CBP rationale
The applicable subheading for the garments will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other sweaters, pullovers.
Full text
NY 855212 August 27, 1990 CLA-2-61:S:N:N3:361 855212 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Kenneth J. Baird Wolf D. Barth Co. Inc. 90 West Street New York, NY 10006 RE: The tariff classification of ladies' knitted cotton garments from Macau. Dear Mr. Baird: In your letter dated August 7, 1990, on behalf of Regatta Sport Ltd., you requested a tariff classification ruling. Style 48154 is a finely knitted pullover with a boat neck. There are side slits and a hanger loop at the back. The close fitting, 3/4-length sleeves are cuffed. Style 48174 is a finely knitted pullover with a rounder neckline than 48154. There are side slits, a hanger loop at the back, long sleeves which are hemmed, and quilting across the yoke. Style 47284 is a finely knitted, long-sleeved cardigan with a full-front, buttoned opening. Rib-knitted portions consist of the V-neckline and the placket. There are pockets below the waist and a drawstring threaded through the waist. As you have requested, the sample garments are being returned. The applicable subheading for the garments will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other sweaters, pullovers...and similar articles, knitted...of cotton. The rate of duty will be 20.7 percent ad valorem. The garments fall within textile category designation 339. Based upon international textile trade agreements, products of Macau 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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