The tariff classification of a woman's sweater from Taiwan.
Issued January 28, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3020
Headings: 6110
Product description
The submitted sample, style C2835, is a woman's 100% acrylic, knit sweater that extends to the area of the mid-thigh. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the horizontal direction. The sweater features the following: a) a ribbed shawl collar e) 2 side insert pockets b) attached shoulder pads below the waist c) long sleeves with ribbed cuffs f) a ribbed bottom edge d) a full front opening without means of closure With reference to your comments on the previous ruling sent to you for this importer, which concerned a garment which
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 894370 CLA-2-61:S:N:N5: 359P 894370 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Ryden Richardson, Jr. Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026-0057 RE: The tariff classification of a woman's sweater from Taiwan. Dear Mr. Richardson: In your letter dated January 28, 1994, on behalf of Venture Stores, you requested a tariff classification ruling. The submitted sample, style C2835, is a woman's 100% acrylic, knit sweater that extends to the area of the mid-thigh. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the horizontal direction. The sweater features the following: a) a ribbed shawl collar e) 2 side insert pockets b) attached shoulder pads below the waist c) long sleeves with ribbed cuffs f) a ribbed bottom edge d) a full front opening without means of closure With reference to your comments on the previous ruling sent to you for this importer, which concerned a garment which you state is similar to the sample now under review, please note that each District Ruling Letter (DRL) applies only to the specific samples discussed in that letter. The past DRL, therefore, does not apply to your current request. Your sample is being returned. 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 sweater falls within textile category designation 646. Based upon international textile trade agreements, products of Taiwan 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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