893561 89 Ruling Active

The tariff classification of a man's sweater, from Korea and China.

Issued January 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3010

Headings: 6110

Product description

The tariff classification of a man's sweater, from Korea and China.

CBP rationale

The applicable subheading for the submitted sample will be 6110.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, .

Full text

NY 893561 January 14, 1994 CLA-2-61:S:N:N5:356 893561 CATEGORY: Classification TARIFF NO.: 6110.30.3010 Mr. Robert Wagman Ameritex Incorporated 624 Haverford Road Haverford, PA 19041 RE: The tariff classification of a man's sweater, from Korea and China. Dear Mr. Wagman: In your letter dated December 14, 1993, you requested a tariff classification ruling. The submitted sample, style #SWAC-F5, is a man's sweater manufactured from coarsely knit and finely woven fabrics. The knit fabric which comprises the back, the sleeves, the placket, the pocket tops and the waistband is composed of 100 percent acrylic. The outer surface of the knit fabric is constructed with fewer than 9 stitches per 2 centimeters, measured in the horizontal direction. The two woven front panels are composed of 100 percent acrylic. The garment features a full frontal opening with 4 button closures, a deep V-neck, long sleeves with rib-knit cuffs, 2 inset pockets at the waist and a rib-knit waistband. The samples will be returned as you requested. Your correspondence indicates the following: Style #SWAC-F5 Knit % Woven Surface Area 78.94 21.26 Weight 83.38 16.62 Value 74.96 25.04 Following General Rules of Interpretation (GRI)3(b), Harmonized Tariff Schedule of the United States (HTS), the essential character of the garment is imparted by the knit portion. The applicable subheading for the submitted sample will be 6110.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, ..., knitted..., of man-made fibers, other, ... men's.... The rate of duty will be 34.2 ad valorem. Style SWAC-F5 falls within textile category designation 645. Based upon international textile trade agreements, products of Korea and China 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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