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L87754 L8 Ruling Active

The tariff classification of a woman’s cardigan from Taiwan and China

Issued October 14, 2005 by U.S. Customs and Border Protection.

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L8 L87754 (October 14, 2005)

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

com, Inc., Santa Monica, CA. As requested, your sample is being returned to you. Your sample, style 20620, is a woman’s cardigan constructed from leather and two different fabrics. The front of the garment is comprised of six panels of leather and six panels of 80% rayon, 20% nylon lace. The entire back panel and the sleeves are constructed from 66% rayon, 34% nylon 2x2 rib knit fabric. The outer surface of the 2x2 rib knit fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, a full front opening with three button closures, and long sleeves. The bottom is finished with leather in the front. The essential character of style 20620 is given by the 66% rayon, 34% nylon 2x2 rib knit fabric of the back panel and the sleeves, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

CBP rationale

The applicable subheading for style 20620 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s.

Full text

NY L87754 October 14, 2005 CLA-2-61:RR:NC:TA:359 L87754 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Faye Marlowe Marlowe & Co., Inc. P.O. Box 90549 Los Angeles, CA 90009 RE: The tariff classification of a woman’s cardigan from Taiwan and China Dear Ms. Marlowe: In your letter dated September 15, 2005, you requested a classification ruling on behalf of Sweater.com, Inc., Santa Monica, CA. As requested, your sample is being returned to you. Your sample, style 20620, is a woman’s cardigan constructed from leather and two different fabrics. The front of the garment is comprised of six panels of leather and six panels of 80% rayon, 20% nylon lace. The entire back panel and the sleeves are constructed from 66% rayon, 34% nylon 2x2 rib knit fabric. The outer surface of the 2x2 rib knit fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, a full front opening with three button closures, and long sleeves. The bottom is finished with leather in the front. The essential character of style 20620 is given by the 66% rayon, 34% nylon 2x2 rib knit fabric of the back panel and the sleeves, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 20620 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. Style 20620 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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