The tariff classification of a woman’s cardigan from Taiwan
Issued April 11, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
The submitted sample, style number DL4552, is a woman’s cardigan that consists of two layers bonded together (the front panels) and 100% acrylic 3x3 rib knit fabric (the collar, the sleeves, the back panel, the front waistband). The outside layer of the front panels is made from 51% acrylic, 49% faux suede knit fabric, while the inner layer is made from 55% polyester, 45% acrylic, knit pile fabric. The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long sleeves, and a full front opening with a zipper. The essential character of the cardigan is given by the knit suede front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Your sample is being returned as requested.
CBP rationale
The applicable subheading for cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s.
Full text
NY I80028 April 11, 2002 CLA-2-61:RR:NC:TA:359 I80028 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Linda Moyer Customs Manager Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Moyer: In your letter dated March 28, 2002, you requested a tariff classification ruling. The submitted sample, style number DL4552, is a woman’s cardigan that consists of two layers bonded together (the front panels) and 100% acrylic 3x3 rib knit fabric (the collar, the sleeves, the back panel, the front waistband). The outside layer of the front panels is made from 51% acrylic, 49% faux suede knit fabric, while the inner layer is made from 55% polyester, 45% acrylic, knit pile fabric. The outer surface of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a mock collar, long sleeves, and a full front opening with a zipper. The essential character of the cardigan is given by the knit suede front panels; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted. The tariff classification of this jacket is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Your sample is being returned as requested. The applicable subheading for cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Taiwan 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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