Base
8535791990-06-26New YorkClassification

The tariff classification of a man's jacket and pullover from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of a man's jacket and pullover from Taiwan.

Ruling Text

NY 853579 June 26, 1990 CLA-2-61:S:N:N3-I:356 853579 CATEGORY: Classification TARIFF NOS.: 6101.30.2010; 6110.30.3050 Ms. Patty Iacono Gladish & Associates 215 Long Beach Blvd. #511 Long Beach, California 90802-3100 RE: The tariff classification of a man's jacket and pullover from Taiwan. Dear Ms. Iacono: In your letter dated June 14, 1990, you requested a tariff classification ruling on behalf of Snowmass Apparel, Inc. Style No. 113217 is a man's long sleeved jacket, which is constructed from 100 percent acrylic, finely knit fabric, heavily napped on both sides. The garment features a full front, zippered opening; a rib knit baseball collar; sewn on elasticized rib knit cuffs and waistband; side seam pockets; and an embroidered logo on the back panel. Style No. 113197 is a man's long sleeved pullover garment, which is constructed from 100 percent acrylic, finely knit fabric, heavily napped on both sides. The garment features a stand-up collar, with a one inch woven fabric band on the inside; a partial front opening with a zipper closure; sewn on elasticized rib knit cuffs and waistband; side seam pockets; and a round plastic logo, sewn onto the left sleeve. As requested, your samples will be returned. The applicable subheading for Style No. 113217 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Men's or boy's overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men's. The duty rate will be 30 percent ad valorem. The applicable subheading for Style No. 113197 will be 6110.30.3050, HTS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men's or boys'. The duty rate will be 34.2 percent ad valorem. Style No. 113217 falls within textile category designation 634 and Style No. 113197 falls within textile category designation 638. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are sub- ject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport