E81746 E8 Ruling Active

The tariff classification of a girlsweater-like cardigan from the Philippines

Issued May 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, which is labeled as style F is a girlsweater-like cardigan constructed from 100% polyester finely knit polar fleece fabric. The garment features a hood with a drawstring closure, a full front zipper opening, long hemmed sleeves, two front pouch pockets, side vents, and a straight hemmed bottom. The garment will be imported in girlssizes 7 to 16 and 10 1/2 to 18 1/2. Your sample will be returned as requested.

CBP rationale

The applicable subheading for the sweater-like cardigan 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: other: womenor girls The rate of duty will be 33.

Full text

PD E81746 May 27, 1999 CLA-2-61:LA:S:T:1:2:G04 E81746 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Douglas Turnbull Director of Customs Compliance Tomen America Inc. 1285 Avenue of the Americas New York, NY 10019-6028 RE: The tariff classification of a girlsweater-like cardigan from the Philippines Dear Mr. Turnbull: In your letter dated May 5, 1999, you requested a tariff classification ruling. The submitted sample, which is labeled as style F is a girlsweater-like cardigan constructed from 100% polyester finely knit polar fleece fabric. The garment features a hood with a drawstring closure, a full front zipper opening, long hemmed sleeves, two front pouch pockets, side vents, and a straight hemmed bottom. The garment will be imported in girlssizes 7 to 16 and 10 1/2 to 18 1/2. Your sample will be returned as requested. The applicable subheading for the sweater-like cardigan 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: other: womenor girls The rate of duty will be 33.1% ad valorem. The garment falls within textile category designation 639. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 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 Seaport

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