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859015 85 Ruling Active

The tariff classification of a woman's knitted sweater likegarment from Taiwan.

Issued January 2, 1991 by U.S. Customs and Border Protection.

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85 859015 (January 2, 1991)

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, style 1275 LB is 100% polyester. There are a partial-front zippered opening, a double collar, pockets below the waist, a sewn on, rib- knitted waistband and a fleece lining. As you have requested, the sample garment is being returned.

CBP rationale

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

Full text

NY 859015 Jan. 2, 1991 CLA-2-62:S:N:N3I:361 859015 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Arthur Stein ETA Import & Export Ltd. 248-06 Rockaway Blvd. Suite 286 Jamaica, New York 11422 RE: The tariff classification of a woman's knitted sweater like garment from Taiwan. Dear Mr. Stein: In your letter dated December 19, 1990, on behalf of Parthenon Sportwear, you requested a classification ruling. The submitted sample, style 1275 LB is 100% polyester. There are a partial-front zippered opening, a double collar, pockets below the waist, a sewn on, rib- knitted waistband and a fleece lining. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knitted sweaters ...and similar articles of man-made fibers. The rate of duty will be 34.2 percent ad valorem. The garment falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement 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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