E88265 E8 Ruling Active

The tariff classification of a woman’s sweater-like cardigan from Korea

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

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, style 0264SES, is a woman’s sweater-like cardigan constructed from 85% rayon/15% polyester finely knit fabric. The cardigan features a stand-up collar, a full frontal opening with zipper closure, long sleeves with hemmed cuffs, front kangaroo pockets and a straight hemmed bottom. 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 women’s sweaters, pullovers…and similar articles, knitted or crocheted, of man-made fibers.

Full text

PD E88265 October 27, 1999 CLA-2-61:LA:S:T:1:2:I12 E88265 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s sweater-like cardigan from Korea Dear Mr. Maher: In your letter dated October 5, 1999, on behalf of Boulevard Apparel Group, you requested a tariff classification ruling. The submitted sample, style 0264SES, is a woman’s sweater-like cardigan constructed from 85% rayon/15% polyester finely knit fabric. The cardigan features a stand-up collar, a full frontal opening with zipper closure, long sleeves with hemmed cuffs, front kangaroo pockets and a straight hemmed bottom. 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 women’s sweaters, pullovers…and similar articles, knitted or crocheted, of man-made fibers. The rate of duty will be 33.1% ad valorem. The garment falls within textile category designation 639. As a product of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport

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