The tariff classification of women's garments from Taiwan, Macau, and Korea.
Issued January 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.20.2010, 1411, 6110.30.3055, 1997, 5835, 5992, 1998, 6220
Product description
The first submitted sample, style 5835, a product of Taiwan, is a woman's V-neck pullover of 65% polyester, 35% cotton rib-knit material. The pullover reaches the waist and has short hemmed sleeves and a hemmed bottom. The second submitted sample, style 5992, a product of Macau, is a woman's 100% polyester shirt. The shirt is knitted with more than ten stitches per centimeter in both a horizontal and vertical direction, and features a frontal opening that buttons closed right over left, long sleeves with buttoned cuffs, hemmed bottom, pointed collar, and patch pockets on either side of the upper front. The third submitted sample, style 6220, a product of Korea, is a woman's 100% polyester cardigan. The cardigan has a full front opening that buttons closed right over left, pointed collar, long hemmed sleeves, and two patch pockets below the waist.
CBP rationale
The applicable subheading for styles 5835 and 6220 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats, (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, women's or girls'. The applicable subheading for style 5992 will be 6106.20.2010, HTS, which provides for women's or girls' blouses and shirts, knitted or crocheted, of man-made fibers, other, women's.
Full text
PD C82815 January 15, 1998 CLA-2-61 SE:TC:D I09 C82815 CATEGORY: Classification TARIFF NUMBER: 6110.30.3055, 6106.20.2010 Terry Russell Cricket Lane 1411 Broadway, 15th Floor New York NY 10018 RE: The tariff classification of women's garments from Taiwan, Macau, and Korea. Dear Ms. Russell: In your letter dated December 17, 1997, you requested a classification ruling. The first submitted sample, style 5835, a product of Taiwan, is a woman's V-neck pullover of 65% polyester, 35% cotton rib-knit material. The pullover reaches the waist and has short hemmed sleeves and a hemmed bottom. The second submitted sample, style 5992, a product of Macau, is a woman's 100% polyester shirt. The shirt is knitted with more than ten stitches per centimeter in both a horizontal and vertical direction, and features a frontal opening that buttons closed right over left, long sleeves with buttoned cuffs, hemmed bottom, pointed collar, and patch pockets on either side of the upper front. The third submitted sample, style 6220, a product of Korea, is a woman's 100% polyester cardigan. The cardigan has a full front opening that buttons closed right over left, pointed collar, long hemmed sleeves, and two patch pockets below the waist. The applicable subheading for styles 5835 and 6220 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats, (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, women's or girls'. The duty rate will be 33.3%. The applicable subheading for style 5992 will be 6106.20.2010, HTS, which provides for women's or girls' blouses and shirts, knitted or crocheted, of man-made fibers, other, women's. The duty rate will be 33.6% Styles 5835, 5992, and 6220 fall within textile category designation 639. Based upon international textile trade agreements, products of Taiwan, Macau, and Korea are subject to quota and the requirements 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. Since 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist
More rulings on the same tariff codes
The tariff classification of a women’s upper body garment from Cambodia
The tariff classification of a women’s blouse from Vietnam
Country of Origin; Finished Leather
The country of origin of a compressor
The tariff classification of women’s knit garments from Sri Lanka
The country of origin of toilet paper
The marking and country of origin of scissors.
The tariff classification of women’s upper body garments from South Korea.
The country of origin of a compressor
The country of origin of an IV administration set and an IV extension set
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 →