D87387 D8 Ruling Active

The classification of garments from Taiwan

Issued February 8, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3020

Headings: 6110

Product description

Each style is composed of 50% polyester / 50% rayon knit fabric and extends from the shoulders to the area of the waist. Style 23591/92 is sleeveless and has a round neck. Style 23593/94 has a v-neck, full frontal opening with a six button closure, and long sleeves. Your samples are being returned to you.

CBP rationale

The applicable subheading for the garments is 6110.30.3020, Harmonized Tariff Schedule of the United States, which provides for women?s knit sweaters of man made fibers.

Full text

PD D87387 February 8, 1999 CLA-2-61:S:S:N:JS:I03 D87387 CATEGORY: Classification TARIFF NO: 6110.30.3020 Ms. Gayle Williams Sears, Roebuck and Co. 3333 Beverly Road Hoffman Estates, Illinois Re: The classification of garments from Taiwan Dear Ms. Williams: In your letter of January 28, 1999, you requested a tariff classification ruling. Samples of styles 23591/92 and 23593/94 were submitted for classification. Each style is composed of 50% polyester / 50% rayon knit fabric and extends from the shoulders to the area of the waist. Style 23591/92 is sleeveless and has a round neck. Style 23593/94 has a v-neck, full frontal opening with a six button closure, and long sleeves. Your samples are being returned to you. The applicable subheading for the garments is 6110.30.3020, Harmonized Tariff Schedule of the United States, which provides for women?s knit sweaters of man made fibers. The rate of duty is 33.1%. The garment falls into textile category 646. As products of Taiwan, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting. 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, 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 should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David Ballard Port Director Champlain, N.Y. COMMENT1

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