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M81715 M8 Ruling Active

The tariff classification of a cardigan for girls’ wear from China

Issued April 4, 2006 by U.S. Customs and Border Protection.

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M8 M81715 (April 4, 2006)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Submitted style E427375/Chessa, manufactured from jersey fabric of 60% cotton/40% acrylic, is a hooded garment, further characterized by a full-front, zippered opening, a rib-knitted waistband, and rib-knitted cuffs of long sleeves. The submitted sample and its component parts are being retained by this office for reference purposes. Although you imply classification under the HTS provision for knit-to-shape garments, this is not possible because the hood and the sleeve panels do not meet the requirements of HTS Statistical Note 6.

CBP rationale

The applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other.

Full text

NY M81715 April 4, 2006 CLA-2-61:RR:NC:TA:358 M81715 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Susan Park Quiksilver 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of a cardigan for girls’ wear from China Dear Ms. Park: In your letter dated March 29, 2006 you requested a classification ruling. Submitted style E427375/Chessa, manufactured from jersey fabric of 60% cotton/40% acrylic, is a hooded garment, further characterized by a full-front, zippered opening, a rib-knitted waistband, and rib-knitted cuffs of long sleeves. The submitted sample and its component parts are being retained by this office for reference purposes. Although you imply classification under the HTS provision for knit-to-shape garments, this is not possible because the hood and the sleeve panels do not meet the requirements of HTS Statistical Note 6. The applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted…, of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 percent 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 garment 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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