C82527 C8 Ruling Active

The tariff classification of a woman's cardigan from Korea.

Issued January 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.10.2080

Headings: 6110

Product description

The sample will be returned as requested. The garment, style L6896, is a woman's knitted cardigan of 57% wool/14% nylon/28% acrylic/1% polyester. The garment features a collar, zippered frontal opening, long hemmed sleeves, front slashed pockets and a hemmed bottom. The garment measures more than nine stitches per two centimeters in the horizontal direction.

CBP rationale

The applicable subheading for the garment will be 6110.10.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts.

Full text

PD C82527 January 16, 1998 CLA-2-61:I11 C82527 CATEGORY: Classification TARIFF NO.: 6110.10.2080 Rebecca Cheung Ann Taylor Global Sourcing Inc. 142 West 57th Street New York, New York 10019 RE: The tariff classification of a woman's cardigan from Korea. Dear Ms. Cheung: In your letter dated December 19, 1997 you requested a tariff classification ruling. The sample will be returned as requested. The garment, style L6896, is a woman's knitted cardigan of 57% wool/14% nylon/28% acrylic/1% polyester. The garment features a collar, zippered frontal opening, long hemmed sleeves, front slashed pockets and a hemmed bottom. The garment measures more than nine stitches per two centimeters in the horizontal direction. The applicable subheading for the garment will be 6110.10.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts...and similar articles, knitted or crocheted, of wool or fine animal hair, other, other, women's or girls'. The rate of duty will be 16.6%. The garment falls within textile category designation 438. Based upon international textile trade agreements, products of Korea, are subject to quota 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 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, Dennis H. Murphy Port Director Norfolk, Virginia

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