K88531 K8 Ruling Active

The tariff classification of a woman’s pullover from China

Issued August 25, 2004 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 F04-14-162 is a set comprised of a 100% rayon, knit pullover and a woven detachable artificial flower that is pinned on the upper left side in the shoulder area. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a boat neckline that is gathered on the left side, and long sleeves with flared openings. The sleeve openings and the bottom of the garment have a scallop finish. The pullover and the artificial flower are considered as a set. The essential character is given by the pullover. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

CBP rationale

The applicable subheading for the set will be 6110.20.2075, HTS, which provides for pullovers, knitted: of man made fibers: other…other: women’s.

Full text

NY K88531 August 25, 2004 CLA-2-61:RR:NC:TA:359 K88531 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s pullover from China Dear Ms. Julia: In your letter dated August 11, 2004, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number F04-14-162 is a set comprised of a 100% rayon, knit pullover and a woven detachable artificial flower that is pinned on the upper left side in the shoulder area. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a boat neckline that is gathered on the left side, and long sleeves with flared openings. The sleeve openings and the bottom of the garment have a scallop finish. The pullover and the artificial flower are considered as a set. The essential character is given by the pullover. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the set will be 6110.20.2075, HTS, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. Although style F04-14-162, the set, is classified under one (HTS) subheading, each item in the set may require a visa. The pullover falls within textile category designation 639. The flower does not require a visa. Based upon international textile trade agreements category 639 from China is 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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