D87337 D8 Ruling Active

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

Issued March 4, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2075

Headings: 6110

Product description

Style number 3706 is a woman’s cardigan that is contructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a stand-up rib knit collar; long sleeves with ribbed cuffs; a full front opening with a zipper closure; 2 front vertical, zippered pockets in the waist area; and a loose fitting ribbed bottom. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters.

Full text

NY D87337 March 4, 1999 CLA-2-61:RR:NC:TA:359 D87337 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s cardigan from Korea. Dear Mr. Evan: In your letter dated January 27, 1999, on behalf of Mast Industries, Inc., you requested a tariff classification ruling. Style number 3706 is a woman’s cardigan that is contructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a stand-up rib knit collar; long sleeves with ribbed cuffs; a full front opening with a zipper closure; 2 front vertical, zippered pockets in the waist area; and a loose fitting ribbed bottom. Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters...and similar articles, knitted: of cotton: other. The duty rate will be 18.6% ad valorem. The cardigan falls within textile category designation 339. 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 212-637-7077. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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