C89592 C8 Ruling Active

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

Issued July 23, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, Style 8516, is a woman's 100% polyester, knit cardigan with a man-made fiber lining. The outer surface of the garment has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The cardigan features a notched collar, long sleeves, a full front opening with six button closures, and two inset slant front pockets in the waist area. The collar, sleeves, placket and the pockets of the garment are finished with knit capping. The bottom is hemmed. Your sample is being returned as requested.

CBP rationale

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

Full text

NY C89592 July 23, 1998 CLA-2-61:RR:NC:TA:359 C89592 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Irwin A. Seltzer H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, NJ 07306 RE: The tariff classification of a woman's cardigan from Korea. Dear Mr. Seltzer: In your letter dated June 30, 1998, on behalf of LL & S Purchashing Corp., you requested a tariff classification ruling. The submitted sample, Style 8516, is a woman's 100% polyester, knit cardigan with a man-made fiber lining. The outer surface of the garment has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The cardigan features a notched collar, long sleeves, a full front opening with six button closures, and two inset slant front pockets in the waist area. The collar, sleeves, placket and the pockets of the garment are finished with knit capping. The bottom is hemmed. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...and similar articles, knitted: of man-made fibers: other. The duty rate will be 33.3% ad valorem. The cardigan falls within textile category designation 639. 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 Section 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466- 5852. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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