C88705 C8 Ruling Active

The classification of women's cardigans from Canada.

Issued July 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The classification of women's cardigans from Canada.

CBP rationale

The applicable subheading for the cardigans 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: Other: Other: Women's or girls'.

Full text

PC C88705 July 6, 1998 CLA-2-61-DD:C:D:I01 C88705 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The classification of women's cardigans from Canada. Dear Mr. Puls: In your letter dated June 15, 1998 you requested a tariff classification ruling. Style number 596 is a women's 47% polyester, 31% acrylic, 22% cotton knitted cardigan. The cardigan is constructed of over 9 stitches per 2 centimeters measured in the horizontal direction. It features a full frontal opening without closures, 2 front pockets below the waist, long sleeves with cuff turnbacks, a straight hemmed bottom and permanently affixed shoulder pads. Style number 597 is a women's 75% polyester, 20% wool, 5% spandex knitted cardigan. The cardigan is constructed of over 9 stitches per 2 centimeters measured in the horizontal direction. It features a full frontal opening without closure, stand-up collar, long set in sleeves, straight hemmed bottom and permanently affixed shoulder pads. The applicable subheading for the cardigans 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: Other: Other: Women's or girls'. The rate of duty will be zero percent ad valorem. 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 should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Patrick O'Malley Acting Port Director Boston, Massachusetts

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