B88000 B8 Ruling Active

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

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

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

Style "Dutchess G910" is a woman's sweater constructed from 100% cotton, openwork crocheted fabric. The garment features one inch shoulder straps and a straight front and back neckline. Your sample is being returned.

CBP rationale

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

Full text

NY B88000 August 21, 1997 CLA-2-61:RR:NC:TA:359 B88000 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Missouri 64108 RE: The tariff classification of a woman's sweater from India. Dear Mr. O'Neill: In your letter dated July 10, 1997, on behalf of Quiksilver, Inc., you requested a tariff classification ruling. Style "Dutchess G910" is a woman's sweater constructed from 100% cotton, openwork crocheted fabric. The garment features one inch shoulder straps and a straight front and back neckline. Your sample is being returned. The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters, crocheted: of cotton: other. The duty rate will be 19.4% ad valorem. The sweater falls within textile category designation 345. Based upon international textile trade agreements products of India 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

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