D88437 D8 Ruling Active

The tariff classification of a woman’s pullover from Hong Kong

Issued March 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.90.1060

Headings: 6110

Product description

The submitted sample, style 27-12842, is a woman’s pullover constructed from 100% silk rib knit fabric. The surface of the fabric has more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment has a round neckline, ¼ inch shoulder straps, cutaway shoulders and a continuous ribbed bottom. Your sample will be returned as requested.

CBP rationale

The applicable subheading for the pullover will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted or crocheted: of other textile materials: containing 70% or more by weight of silk or silk waste: other: women’s or girls’.

Full text

PD D88437 March 15, 1999 CLA-2-61:LA:S:T:1:2:I23 D88437 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of a woman’s pullover from Hong Kong Dear Ms. Cheung: In your letter dated February 16, 1999, you requested a tariff classification ruling. The submitted sample, style 27-12842, is a woman’s pullover constructed from 100% silk rib knit fabric. The surface of the fabric has more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment has a round neckline, ¼ inch shoulder straps, cutaway shoulders and a continuous ribbed bottom. Your sample will be returned as requested. The applicable subheading for the pullover will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted or crocheted: of other textile materials: containing 70% or more by weight of silk or silk waste: other: women’s or girls’. The rate of duty will be 3.4% 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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach

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