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L86831 L8 Ruling Active

The tariff classification of a women’s cardigan from Indonesia

Issued August 17, 2005 by U.S. Customs and Border Protection.

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L8 L86831 (August 17, 2005)

Tariff classification

HTS codes: 6110.20.2075

Headings: 6110

Product description

The garment is made of 95% cotton and 5% spandex finely knitted fabric. It features a full front opening with a zipper closure, long set in sleeves with rib knit cuffs, front pockets, a rib knit collar, and a rib knit waistband which provides little tightening at the waist. The rib knit band extends all around the bottom edge of the back, sides and partially along the front panels but stops short of the zippered opening, where the bottom edge is hemmed.

CBP rationale

The applicable subheading for style P182005 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’.

Full text

NY L86831 August 17, 2005 CLA-2-61:RR:NC:TA:359 L86831 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Jean Gong McNaughton Apparel Group Inc. Miss Erika, Inc. 498 Seventh Avenue, 9th flr New York, NY 10018 RE: The tariff classification of a women’s cardigan from Indonesia Dear Ms. Gong: In your letter dated August 3, 2005, you requested a classification ruling on behalf of Miss Erika, Inc. A sample garment, identified as style P182002, sized “pm” was submitted and will be returned as you have requested. The garment is made of 95% cotton and 5% spandex finely knitted fabric. It features a full front opening with a zipper closure, long set in sleeves with rib knit cuffs, front pockets, a rib knit collar, and a rib knit waistband which provides little tightening at the waist. The rib knit band extends all around the bottom edge of the back, sides and partially along the front panels but stops short of the zippered opening, where the bottom edge is hemmed. The applicable subheading for style P182005 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Style P182005 falls within textile category designation 339. 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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