L89175 L8 Ruling Active

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

Issued December 21, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

Your samples are being returned as requested. The submitted sample, style number SW515664, is a woman’s cardigan that is constructed from 60% rayon and 40% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a deep V-neckline, short sleeves with ribbed cuffs and 2 non-functional buttons, a full front opening with an 8-button closure, and a ribbed bottom. The submitted sample, style number SW515585, is a woman’s sleeveless pullover that is constructed from 60% rayon and 40% cotton, rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a square neckline and a straight bottom.

CBP rationale

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

Full text

NY L89175 December 21, 2005 CLA-2-61:RR:NC:TA:359 L89175 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Cherie R. Fuller Vicka Limited 2055 Autumn Leaves Circle Green Bay, WI 54313 RE: The tariff classification of a woman’s pullover and a woman’s cardigan from China Dear Ms. Fuller: In your letter dated December 9, 2005 you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number SW515664, is a woman’s cardigan that is constructed from 60% rayon and 40% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a deep V-neckline, short sleeves with ribbed cuffs and 2 non-functional buttons, a full front opening with an 8-button closure, and a ribbed bottom. The submitted sample, style number SW515585, is a woman’s sleeveless pullover that is constructed from 60% rayon and 40% cotton, rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a square neckline and a straight bottom. The applicable subheading for the cardigan and the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The cardigan and the pullover fall within textile category designation 639. The tank top falls in category 838. 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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