L85998 L8 Ruling Active

The tariff classification of a woman’s cardigan from China

Issued July 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The garment is constructed of a fine knit fabric, the outer surface of which measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The fiber content is 53% rayon and 47% cotton. The garment features ¾ length sleeves, a v-neck with a full front opening secured with six buttons, rib knit cuffs and waistband and two front pockets located at the waist. Your sample will be returned as you have requested.

CBP rationale

The applicable subheading for style V1753 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers.

Full text

NY L85998 July 1, 2005 CLA-2-61:RR:NC:TA:359 L85998 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Daniel L. Vesque UTC Overseas, Inc. 114 Seaview Drive Secaucus, NJ 07094 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Vesque: In your letter dated June 1, 2005, you requested a classification ruling on behalf of Vertical Design, Inc. A sample of style V1753 was submitted. The garment is constructed of a fine knit fabric, the outer surface of which measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The fiber content is 53% rayon and 47% cotton. The garment features ¾ length sleeves, a v-neck with a full front opening secured with six buttons, rib knit cuffs and waistband and two front pockets located at the waist. Your sample will be returned as you have requested. The applicable subheading for style V1753 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 V1753 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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