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The tariff classification of two women’s pullovers and a cardigan from China
Issued April 18, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M81506 (April 18, 2006)
Tariff classification
HTS codes: 6110.30.3059, 6110.20.2079
Headings: 6110
Product description
As requested, your samples are being returned to you. Style GL361041 is a woman’s cardigan constructed from knit fabric of 98% cotton, 2% other fibers. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, long sleeves, a full front opening with five button closures, and self-fabric belt. The front panel of this garment has incomplete lines of demarcation (they do not extend to the bottom). The back panel only has two marker holes for the lines of demarcation for the shape of the neckline. Thus, it does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style GL361042 is a woman’s pullover constructed from knit fabric of 98% cotton, 2% other fibers. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a U-shaped neckline and sleeveless armholes. The front panel of this garment has incomplete lines of demarcation. Thus, it does not meet the requirements of statistical note 6, Chapter 61, HTSUS. Style L8794 is woman’s pullover constructed from knit fabric of 70% acrylic, 30% nylon. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a U-shaped neckline with lattice-like fabric bands and ¾ length sleeves. The back panel does not have acceptable lines of demarcation. Thus, it does not meet the requirements of statistical note 6, Chapter 61, HTSUS.
CBP rationale
The applicable subheading for style GL361041 and GL361042 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The applicable subheading for style L8794 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), 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: other.
Full text
NY M81506 April 18, 2006 CLA-2-61:RR:NC:TA:359 M81506 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of two women’s pullovers and a cardigan from China Dear Ms. Cumins: In your letter dated March 22, 2006, you requested a classification ruling on behalf of Milliard, Inc. As requested, your samples are being returned to you. Style GL361041 is a woman’s cardigan constructed from knit fabric of 98% cotton, 2% other fibers. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, long sleeves, a full front opening with five button closures, and self-fabric belt. The front panel of this garment has incomplete lines of demarcation (they do not extend to the bottom). The back panel only has two marker holes for the lines of demarcation for the shape of the neckline. Thus, it does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style GL361042 is a woman’s pullover constructed from knit fabric of 98% cotton, 2% other fibers. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a U-shaped neckline and sleeveless armholes. The front panel of this garment has incomplete lines of demarcation. Thus, it does not meet the requirements of statistical note 6, Chapter 61, HTSUS. Style L8794 is woman’s pullover constructed from knit fabric of 70% acrylic, 30% nylon. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features a U-shaped neckline with lattice-like fabric bands and ¾ length sleeves. The back panel does not have acceptable lines of demarcation. Thus, it does not meet the requirements of statistical note 6, Chapter 61, HTSUS. The applicable subheading for style GL361041 and GL361042 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style L8794 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), 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: other. The duty rate will be 32% ad valorem. Tariff number 6110.20.2079 falls within textile category designation 339. Tariff number 6110.30.3059 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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