K86301 K8 Ruling Active

The tariff classification of a woman’s cardigan from Taiwan

Issued June 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, style number 1452420, is a woman’s cardigan that is constructed from 100% polyester, double layered fleece fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves with ends that are inverted and hemmed, a full front opening with a zipper closure, 2 front vertical pockets with zipper closures in the waist area, and a loose fitting flared bottom. Your sample is being returned as requested.

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…and similar articles, knitted: of man made fibers: other…other: women’s.

Full text

NY K86301 June 15, 2004 CLA-2-61:RR:NC:TA:359 K86301 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Herbert J. Lynch Sullivan & Lynch Inner Tech Park 56 Roland Street, Suite 303 Boston, Massachusetts 02129-1223 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Mr. Lynch: In your letter dated May 24, 2004, on behalf of Susan Bristol, Inc., you requested a tariff classification ruling. The submitted sample, style number 1452420, is a woman’s cardigan that is constructed from 100% polyester, double layered fleece fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves with ends that are inverted and hemmed, a full front opening with a zipper closure, 2 front vertical pockets with zipper closures in the waist area, and a loose fitting flared bottom. Your sample is being returned as requested. The applicable subheading for the 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 rate of duty will be 32% 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.cbp.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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