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L85027 L8 Ruling Active

The tariff classification of a women’s zip front cardigan from China.

Issued May 24, 2005 by U.S. Customs and Border Protection.

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L8 L85027 (May 24, 2005)

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

You submitted a sample of a zip front cardigan identified as style 2487. This women’s garment is made of 87% polyester and 13% nylon knit fleece fabric. In addition to the full front zippered opening, the garment features a hood, long sleeves with cuffs, two front pockets and a hemmed bottom. Your sample will be returned as you have requested.

CBP rationale

The applicable subheading for style 2487 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’.

Full text

NY L85027 May 24, 2005 CLA-2-61:RR:NC:TA:359 L85027 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Elizabeth M. Cantu JC Penney Purchasing Corporation P. O. Box 10001 Dallas, TX 75301 RE: The tariff classification of a women’s zip front cardigan from China. Dear Ms. Cantu: In your letter dated May 17, 2005, you requested a classification ruling. You submitted a sample of a zip front cardigan identified as style 2487. This women’s garment is made of 87% polyester and 13% nylon knit fleece fabric. In addition to the full front zippered opening, the garment features a hood, long sleeves with cuffs, two front pockets and a hemmed bottom. Your sample will be returned as you have requested. The applicable subheading for style 2487 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style 2487 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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