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E85807 E8 Ruling Active

The tariff classification of women’s pullovers and a cardigan from China

Issued August 17, 1999 by U.S. Customs and Border Protection.

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E8 E85807 (August 17, 1999)

Tariff classification

HTS codes: 6110.90.1060

Headings: 6110

Product description

The submitted samples, styles 7874, 8576 and 8446, are women’s garments which are manufactured from 100% silk knit fabric. The outer surface of all three garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 7874 is a woman’s cardigan and features a full front opening secured by six buttons, a V-neck, long sleeves with rib knit cuffs, beaded trim on the front and a rib knit bottom. 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 that 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 women’s sweaters, pullovers…and similar articles, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other.

Full text

NY E85807 August 17, 1999 CLA-2-61:RR:NC:TA:359 E85807 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Ms. Margie Pettit Cricket Lane A Division of Kellwood 1411 Broadway, Rm. 1501 New York, NY 10018 RE: The tariff classification of women’s pullovers and a cardigan from China Dear Ms. Pettit: This is a replacement letter for District Ruling Letter (DRL) PD E83974 that was issued to you on July 27, 1999. As you stated in your letter dated August 3, 1999, an error was made in the duty rate (6%) for styles 7874, 8576, and 8446. The correct duty rate for all three styles is 3.4% ad valorem . In your letter dated June 29, 1999 you requested a tariff classification ruling. The submitted samples, styles 7874, 8576 and 8446, are women’s garments which are manufactured from 100% silk knit fabric. The outer surface of all three garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 7874 is a woman’s cardigan and features a full front opening secured by six buttons, a V-neck, long sleeves with rib knit cuffs, beaded trim on the front and a rib knit bottom. 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 that 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 women’s sweaters, pullovers…and similar articles, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other. The duty rate will be 3.4% ad valorem. Based upon international textile trade agreements silk products of China are not subject to quota and do not require a visa. This ruling is being issued under the provisions of Part 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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