C84442 C8 Ruling Active

The tariff classification of a woman's garment from China

Issued March 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1411, 2723, 1997, 1998, 6110.20.2075

Headings: 6110, 1411, 2723, 1997, 1998

Product description

The submitted sample, style 2723, is a woman's sleeveless garment of 100% cotton rib-knitted fabric, with less than 10 stitches per centimeter in a horizontal direction, and featuring a partial opening that closes right over left with three buttons, and a V-neckline. The back neckline does not have a drop below the neck.

CBP rationale

The applicable subheading for style 2723 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, waistcoats(vests) and similar articles, knitted or crocheted, of cotton, other, other, women's or girls'.

Full text

PD C84442 March 4, 1998 CLA-2-61 SE:TC:D I09 C84442 CATEGORY: Classification TARIFF NUMBER: 6110.20.2075 Joel Lester KSK International 1411 Broadway New York NY 10018 RE: The tariff classification of a woman's garment from China Dear Mr. Lester: In your letter dated February 10, 1997, you requested a classification ruling. The submitted sample, style 2723, is a woman's sleeveless garment of 100% cotton rib-knitted fabric, with less than 10 stitches per centimeter in a horizontal direction, and featuring a partial opening that closes right over left with three buttons, and a V-neckline. The back neckline does not have a drop below the neck. The applicable subheading for style 2723 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, waistcoats(vests) and similar articles, knitted or crocheted, of cotton, other, other, women's or girls'. The duty rate will be 19%. Style 2723 falls within textile category designation 339. Based upon international textile trade agreements, products of China 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

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