893360 89 Ruling Active

The tariff classification of a woman's sweater vest from India.

Issued January 20, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

Style number 531 is a woman's 100% cotton, sleeveless sweater vest. The front two panels are made from strips of woven tape knitted together. The entire back panel is made from woven fabric. The surface area of the knit portion measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment features a U-neckline; oversized armholes; and a full front opening with a 4 button placket. The neckline, armholes, placket, and two front pointed panels are finished with woven capping. The knit portion of the garment, attached to the woven backing, is an integral part of the garment and not merely a decorative overlay. Your sample is being returned as requested. The essential character of the sweater vest is imparted by the front two knit panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI)3(b).

CBP rationale

The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, knitted: of cotton: other.

Full text

NY 893360 January 20, 1994 CLA-2-61:S:N:N5: 359P 893360 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Laura M. Denny Edison Brothers Stores, Inc. Executive Office 501 N. Broadway, P.O. Box 66995 St. Louis, MO 63166-6995 RE: The tariff classification of a woman's sweater vest from India. Dear Ms. Denny: In your letter dated December 17, 1993, you requested a tariff classification ruling. Style number 531 is a woman's 100% cotton, sleeveless sweater vest. The front two panels are made from strips of woven tape knitted together. The entire back panel is made from woven fabric. The surface area of the knit portion measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment features a U-neckline; oversized armholes; and a full front opening with a 4 button placket. The neckline, armholes, placket, and two front pointed panels are finished with woven capping. The knit portion of the garment, attached to the woven backing, is an integral part of the garment and not merely a decorative overlay. Your sample is being returned as requested. The essential character of the sweater vest is imparted by the front two knit panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI)3(b). The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, knitted: of cotton: other. The rate of duty will be 20.7% ad valorem. The garment falls within textile category designation 345. Based upon international textile trade agreements, products of India 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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