B87958 B8 Ruling Active

The tariff classification of two women's garments from China.

Issued August 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Style numbers 19549 and 19547 are two women's cardigans constructed from 80% polyester, 20% acrylic, "sherpa" knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 19549 features a shirt-type collar; long hemmed sleeves stitch in a way as to simulate cuffs; a full front opening with a zipper closure; and a hemmed bottom. Style number 19547 features a shirt-type collar; long sleeves with one button cuffs; a full front opening with four button closures; and a curved bottom. Your samples are being returned as requested.

CBP rationale

The applicable subheading for both styles will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters.

Full text

NY B87958 August 21, 1997 CLA-2-61:RR:NC:TA:359 B87958 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Arthur W. Bodek Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of two women's garments from China. Dear Mr. Bodek: In your letter dated July 25, 1997, on behalf of Tropic Tex International, Inc., you requested a tariff classification ruling. Style numbers 19549 and 19547 are two women's cardigans constructed from 80% polyester, 20% acrylic, "sherpa" knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 19549 features a shirt-type collar; long hemmed sleeves stitch in a way as to simulate cuffs; a full front opening with a zipper closure; and a hemmed bottom. Style number 19547 features a shirt-type collar; long sleeves with one button cuffs; a full front opening with four button closures; and a curved bottom. Your samples are being returned as requested. The applicable subheading for both styles will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...and similar articles, knitted: of man-made fibers: other. The duty rate will be 33.5% ad valorem. The cardigans fall 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →