The tariff classification of a woman's knit pullover from China.
Issued August 20, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
Style LK-59 is a woman's knit pullover worn on the upper torso. It extends from the wearer's neck and shoulders to below her waist, and it features a V-shaped neckline and long sleeves. The fabric of the pullover is a variable rib knit construction with, in all sections, more than nine stitches per two centimeters measured in the direction in which the stitches are formed.
CBP rationale
The applicable subheading for Style LK-59 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers.
Full text
NY B83385 August 20, 1997 CLA-2-61:RR:NC:TA:359 B83385 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. ToRay Henry Speed Sourcing, Inc. 740 Lakeview Plaza, Suite L Columbus, Ohio 43085 RE: The tariff classification of a woman's knit pullover from China. Dear Mr. Henry: In your letter dated March 10, 1997 you requested a tariff classification ruling. Style LK-59 is a woman's knit pullover worn on the upper torso. It extends from the wearer's neck and shoulders to below her waist, and it features a V-shaped neckline and long sleeves. The fabric of the pullover is a variable rib knit construction with, in all sections, more than nine stitches per two centimeters measured in the direction in which the stitches are formed. You state that the fiber content of the pullover is 39% acrylic, 31% cotton, 20% polyester, 10% metallic. Your sample was destroyed during our laboratory analysis. In order to verify the fiber content of the pullover and to analyze the yarn structure of the fabric, we have submitted the sample to the U.S. Customs Laboratory in New York. The laboratory has reported that the overall fiber content is 36.9% acrylic, 30.1% cotton, and 33% metallic yarn. The metallic yarn consists of 21.4% polyester and 11.6% mylar-type metallic. The fabric structure consists of two 2-ply acrylic and cotton staple yarn and three 2-ply metallic yarns. The applicable subheading for Style LK-59 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers...knitted...of man-made fibers, other, women's. The duty rate will be 33.5% ad valorem. Style LK-59 falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of hooded dickey and jacket from China.
The tariff classification of a woman’s pullover and a woman’s cardigan from China Correction to Ruling Number L89175
Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4); Commonwealth of the Northern Mariana Islands: General Note 3(a)(iv), HTSUSA; 19 CFR 7.3(d)
The tariff classification of girls’ knitwear from China
The tariff classification of a woman’s pullover from Vietnam
The tariff classification of knit cardigans from Taiwan
Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4); Commonwealth of the Northern Mariana Islands: General Note 3(a)(iv), HTSUSA; 19 CFR 7.3(d)
The tariff classification of a women’s knit garment from Hong Kong
The tariff classification of a women’s knit garment from Hong Kong
The tariff classification of a woman’s pullover and a woman’s cardigan from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →