K86281 K8 Ruling Active

The tariff classification of a woman’s cardigan from Guatemala

Issued June 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

As requested, your sample is being returned to you. Your sample, style WH04-265, is a woman’s cardigan constructed from 70% acrylic, 30% polyester knit fabric. The cardigan is constructed from finely knit fabric with inlaid yarns. The garment features a shirt-style collar, long hemmed sleeves, a full front zippered opening, a hemmed bottom and a woven lining.

CBP rationale

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s.

Full text

NY K86281 June 16, 2004 CLA-2-61:RR:NC:TA:359 K86281 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Ron DeLong Kellwood Company Sportswear Division 208 North Trenton Street Rutherford, TN 38369 RE: The tariff classification of a woman’s cardigan from Guatemala Dear Mr. DeLong: In your letter dated May 20, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style WH04-265, is a woman’s cardigan constructed from 70% acrylic, 30% polyester knit fabric. The cardigan is constructed from finely knit fabric with inlaid yarns. The garment features a shirt-style collar, long hemmed sleeves, a full front zippered opening, a hemmed bottom and a woven lining. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from Guatemala is not subject to quota and does 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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