865103 86 Ruling Active

The tariff classification of a woman's sweater and pantsfrom Hong Kong.

Issued August 6, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2010, 6110.30.3020

Headings: 6104, 6110

Product description

Style number MPA-12S is a woman's sweater and pants outfit constructed from 100% acrylic, knit fabric. The fabric of the sweater measures less than 9 stitches per 2 centimeters in the horizontal direction. The sweater extends to the thigh area and features the following: a ribbed turtleneck with a one button closure; long sleeves with ribbed cuffs; and a ribbed bottom. Pieced in fabric on the sleeves, the back and the front of the garment forms a geometric design. Because of the overly loose fit, this garment will be used as a sweater over pants. The pants feature the following: a ribbed, elastic waistband and long legs with ribbed openings.

CBP rationale

The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, knitted: of man-made fibers: other.

Full text

NY 865103 August 06, 1991 08/06/91 CLA-2-61:S:N:N3I: 359P 865103 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6104.63.2010 Mr. Robin Archia J.F. Moran Co., Inc. 5250 W. Century Blvd., Suite 301 Los Angeles, CA 90045 RE: The tariff classification of a woman's sweater and pants from Hong Kong. Dear Mr. Archia: In your letter dated July 1, 1991, on behalf of MPA International, you requested a tariff classification ruling. Style number MPA-12S is a woman's sweater and pants outfit constructed from 100% acrylic, knit fabric. The fabric of the sweater measures less than 9 stitches per 2 centimeters in the horizontal direction. The sweater extends to the thigh area and features the following: a ribbed turtleneck with a one button closure; long sleeves with ribbed cuffs; and a ribbed bottom. Pieced in fabric on the sleeves, the back and the front of the garment forms a geometric design. Because of the overly loose fit, this garment will be used as a sweater over pants. The pants feature the following: a ribbed, elastic waistband and long legs with ribbed openings. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, knitted: of man-made fibers: other. The rate of duty will be 34.2% ad valorem. The applicable HTS subheading for the pants will be 6104.63.2010, which provides for women's trousers and breeches, knitted: of synthetic fibers: other. The rate of duty will be 30% ad valorem. The sweater falls within textile category designation 646. The pants fall in category 648. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. 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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