B88400 B8 Ruling Active

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

Issued August 12, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2020

Headings: 6110

Product description

Style number 14 is a woman's sweater constructed from 100% cotton, knit fabric with decorative stitching. The outer surface of the sweater measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment features one inch shoulder straps; a V-front and straight back; and a full front opening with a 5 button closure. The front bottom panels are V-shaped. The bottom back panel is straight.

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, knitted: of cotton: other.

Full text

NY B88400 August 12, 1997 CLA-2-61:RR:NC:TA:359 B88400 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. David Gustitus Tambo Trading 3165 Spring Lake Drive Rockford, IL 61114 RE: The tariff classification of a woman's sweater from Peru. Dear Mr. Gustitus: This is a replacement letter for New York Ruling numbers B86607 (issued July 18, 1997) and B87887 (issued July 25, 1997). In your letter dated June 11, 1997 you requested a tariff classification ruling. Style number 14 is a woman's sweater constructed from 100% cotton, knit fabric with decorative stitching. The outer surface of the sweater measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment features one inch shoulder straps; a V-front and straight back; and a full front opening with a 5 button closure. The front bottom panels are V-shaped. The bottom back panel is straight. 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, knitted: of cotton: other. The duty rate will be 19.4% ad valorem. Based upon international textile trade agreements products of Peru are not subject to quota restraints but are subject to visa requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be effected. 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 (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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