E83974 E8 Ruling Active

The tariff classification of womenpullovers and a cardigan from China

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

Tariff classification

HTS codes: 8576, 1501, 1411, 7874, 1999, 8446

Headings: 8576, 1501, 1411, 7874, 1999, 8446

Product description

The submitted samples, styles 7874, 8576 and 8446, are womengarments which are manufactured from 100% silk knit fabric. Style 7874 is a womens cardigan and features a full front opening secured by six buttons, a vee neck, long sleeves with rib knit cuffs, beaded trim on the front and a rib knit bottom. The cardigan has fewer than ten stitches per centimeter when counted in the horizontal direction. Style 8446 is a pullover garment with two additional panels on the front which create the appearance of a cardigan with another garment underneath. The garment features sequin trim, long sleeves and a hemmed bottom. Style 8576 is a pullover garment and features a round neck, beaded trim, long sleeves and a hemmed bottom.

CBP rationale

The applicable subheading for all three garments will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for womensweaters and similar garments of silk, other.

Full text

PD E83974 July 27, 1999 COMMENT3 COMMENT4CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification Ms. Margie Pettit Cricket Lane Collection, A Division of Kellwood 1411 Broadway Room 1501 New York, NY 10018 COMMENT5RE: The tariff classification of womenpullovers and a cardigan from China COMMENT6Dear Ms Pettit: In your letter dated June 29, 1999, you requested a tariff classification ruling. The submitted samples, styles 7874, 8576 and 8446, are womengarments which are manufactured from 100% silk knit fabric. Style 7874 is a womens cardigan and features a full front opening secured by six buttons, a vee neck, long sleeves with rib knit cuffs, beaded trim on the front and a rib knit bottom. The cardigan has fewer than ten stitches per centimeter when counted in the horizontal direction. Style 8446 is a pullover garment with two additional panels on the front which create the appearance of a cardigan with another garment underneath. The garment features sequin trim, long sleeves and a hemmed bottom. Style 8576 is a pullover garment and features a round neck, beaded trim, long sleeves and a hemmed bottom. The applicable subheading for all three garments will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for womensweaters and similar garments of silk, other. The rate of duty will be 6%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). COMMENT7COMMENT8 Sincerely, COMMENT9 William J. Luebkert Port Director Philadelphia COMMENT1

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