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L87701 L8 Ruling Active

The tariff classification of a woman’s pullover from Korea

Issued September 23, 2005 by U.S. Customs and Border Protection.

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L8 L87701 (September 23, 2005)

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Your sample is being returned as requested. The submitted sample, style number 764H-Purple is a woman’s pullover that is constructed from 70% polyester and 30% rayon, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a V-neckline, ¾ inch long sleeves, and a straight bottom.

CBP rationale

The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s.

Full text

NY L87701 September 23, 2005 CLA-2-61:RR:NC:TA:359 L87701 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Joseph Koo Tae Hoon Joseph Koo 149-15 177th Street Jamaica, NY 11434 RE: The tariff classification of a woman’s pullover from Korea Dear Mr. Koo: In your letter dated September 14, 2005, on behalf of Clara S., you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 764H-Purple is a woman’s pullover that is constructed from 70% polyester and 30% rayon, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a V-neckline, ¾ inch long sleeves, and a straight bottom. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The pullover 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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