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M82694 M8 Ruling Active

The tariff classification of upperbody garments for ladies’ wear from Vietnam

Issued May 9, 2006 by U.S. Customs and Border Protection.

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M8 M82694 (May 9, 2006)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Submitted style #Q1245/Garment”B”, manufactured from finely rib-knitted fabric of 100% cotton, is a loosely fitted, short-sleeved, scoop-neck pullover, ornamented by a sequined design at the center of the front. Submitted style #Q1245/Garment”A”, manufactured from finely knitted fabric of 95% cotton/5% spandex, is characterized by a full-front, zippered opening, by loosely fitted cuffs of long sleeves, by a hood, by an open pocket at the lower portion of each of the fronts, and is ornamented by sequins. As you have requested, the sample garments are being returned.

CBP rationale

The applicable subheading for both garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted…, of cotton, other, other, other, women’s…, other.

Full text

NY M82694 May 9, 2006 CLA-2-61:RR:NC:TA:359 M82694 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Sue Bennett Global Knits Corporation 14232 23rd Avenue North Plymouth, MN 55447 RE: The tariff classification of upperbody garments for ladies’ wear from Vietnam Dear Ms. Bennett: In your letter dated April 17, 2006 you requested a classification ruling. Submitted style #Q1245/Garment”B”, manufactured from finely rib-knitted fabric of 100% cotton, is a loosely fitted, short-sleeved, scoop-neck pullover, ornamented by a sequined design at the center of the front. Submitted style #Q1245/Garment”A”, manufactured from finely knitted fabric of 95% cotton/5% spandex, is characterized by a full-front, zippered opening, by loosely fitted cuffs of long sleeves, by a hood, by an open pocket at the lower portion of each of the fronts, and is ornamented by sequins. As you have requested, the sample garments are being returned. The applicable subheading for both garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted…, of cotton, other, other, other, women’s…, 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/. Both garments fall 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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