B88407 B8 Ruling Active

The tariff classification of a woman's sweater-like cardigan from Taiwan

Issued August 14, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, style HS101, is a woman's sweater-like cardigan constructed from 100% polyester knit polar fleece fabric. The garment features a shirt collar, a full frontal opening with a zipper closure, long sleeves and a hemmed bottom. Your sample will be returned as requested.

CBP rationale

The applicable subheading for the garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters.

Full text

PD B88407 August 14, 1997 CLA-2-61-LA:S:T:1:2:I23 B88407 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Kevin Maher C-Air Custom House Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a woman's sweater-like cardigan from Taiwan Dear Mr. Maher: In your letter dated August 5, 1997, on behalf of High Sierra, you requested a tariff classification ruling. The submitted sample, style HS101, is a woman's sweater-like cardigan constructed from 100% polyester knit polar fleece fabric. The garment features a shirt collar, a full frontal opening with a zipper closure, long sleeves and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters...knitted or crocheted: of man-made fibers: other: other: other: other: women's or girls'. The rate of duty will be 33.5% ad valorem. The garment falls within textile category designation 639. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. 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. 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 Part 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport

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