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861449 86 Ruling Active

The tariff classification of a woman's knit sweater-likecardigan from the Philippines

Issued March 26, 1991 by U.S. Customs and Border Protection.

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86 861449 (March 26, 1991)

Tariff classification

HTS codes: 6110.20.2075

Headings: 6110

Product description

The tariff classification of a woman's knit sweater-likecardigan from the Philippines

CBP rationale

The applicable subheading for style number 107736 will be 6110.20.2075 Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters and similar articles of cotton.

Full text

NY 861449 March 26, 1991 CLA-2-62:S:N:N3I:361 861449 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ludene Murphree The Gap, Inc. 900 Cherry Avenue San Brunno CA 94066 RE: The tariff classification of a woman's knit sweater-like cardigan from the Philippines Dear Ms. Murphree : In your letter dated March 14, 1991, you requested a classification ruling. The submitted sample, style number 107736, is a woman's knit sweater-like cardigan manufactured from a 100% cotton fabric. The fabric is constructed with more than nine stitches per two centimeters measured in the horizontal direction. The garment extends to the upper thigh area and features a deep v-neckline, a full front opening with 5 button closures, two patch pockets below the waist, long sleeves with narrow rib knit cuffs and a hemmed bottom. As you have requested, the sample garment is being returned. The applicable subheading for style number 107736 will be 6110.20.2075 Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters and similar articles of cotton. The rate of duty will be 20.7 percent ad valorem. Style number 107736 falls within textile category designation 339. Based upon international textile trade agreements, products of the Philippines 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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