Base
8560291990-09-19New YorkClassification

The tariff classification of ladies' knitted garments of 65% polyester/35% cotton from Taiwan.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of ladies' knitted garments of 65% polyester/35% cotton from Taiwan.

Ruling Text

NY 856029 September 19, 1990 CLA-2-61:S:N:N3:361 856029 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6104.63.2010 Mr. Arthur Stein ETA Import & Export Ltd. 248-06 Rockaway Blvd., Suite 286 Jamaica, NY 11422 RE: The tariff classification of ladies' knitted garments of 65% polyester/35% cotton from Taiwan. Dear Mr. Stein: In your letter dated September 5, 1990, on behalf of Junior Express, you requested a tariff classification ruling. Style 5493 is a jersey pullover, measuring more than ten stitches per centimeter, horizontally and vertically. This long garment narrows at the waist, and flares out as it extends below the waist. There are short sleeves and a scoop neck. Style 7334 is a pair of rib-knitted, clinging trousers. There is no stretch to the fabric in the vertical direction. There is an elasticized waistband and a gusset in the crotch. As you have requested, the sample garments are being returned. The applicable subheading for style 5493 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other knitted shirts of man- made fibers. The rate of duty will be 34.6% ad valorem. The applicable subheading for style 7334 will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's other knitted trousers and breeches of synthetic fibers. The rate of duty will be 30% ad valorem. The shirt falls within textile category designation 639, and the trousers within 648. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement. 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 subject 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport