F81325 F8 Ruling Active

The tariff classification of a woman’s pullover from Korea

Issued January 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Your sample is being returned as requested. The submitted sample, style number 139-213, is a woman’s sleeveless wrap-type pullover constructed from 70% rayon, 30% polyester, knit fabric. The outer surface of the fabric measures more than nine stitches per 2 centimeters in the horizontal direction. The pullover features a deep V-neckline ( the front panels cross right over left forming the neckline), belt loops, a self-fabric tie belt, and a hemmed bottom.

CBP rationale

The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of man-made fibers: other.

Full text

NY F81325 January 12, 2000 CLA-2-61:RR:NC:TA:359 F81325 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Jonna Barr Limited Distribution Services Seven Limited Parkway Reynoldsburg, OH 43068-5300 RE: The tariff classification of a woman’s pullover from Korea Dear Ms. Barr: In your letter dated December 13, 1999, on behalf of Victoria’s Secret Catalogue, a division of The Limited, Inc., you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 139-213, is a woman’s sleeveless wrap-type pullover constructed from 70% rayon, 30% polyester, knit fabric. The outer surface of the fabric measures more than nine stitches per 2 centimeters in the horizontal direction. The pullover features a deep V-neckline ( the front panels cross right over left forming the neckline), belt loops, a self-fabric tie belt, and a hemmed bottom. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of man-made fibers: other. The duty rate will be 32.9% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. 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.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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →