Base
8604211991-03-01New YorkClassification

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

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

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

Summary

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

Ruling Text

NY 860421 March 1, 1991 CLA-2-61:S:N:N3-I:356 860421 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Silvia Perez M.G. Maher & Company, Inc. 442 Canal Street New Orleans, La. 70130 RE: The tariff classification of a man's knit and woven pullover from Taiwan. Dear Ms. Perez: In your letter dated January 30, 1991, you requested a tariff classification ruling on behalf of Roytex Inc. Style No. 221469 is a man's pullover constructed from 60 percent cotton, 40 percent polyester, finely knit and woven fabrics. The garment features a partial, front zippered opening; a stand-up collar with a drawstring closure; two side seam pockets; long sleeves with rib knit cuffs; a sewn on rib knit waistband; and an embroidered logo on the left chest. The woven portions of the garment consist of the inside surface of the stand-up collar; and an overlaid strip of fabric, approximately seven inches wide, which extends across the mid-chest. The remainder of the garment is constructed from finely knit fabric which is napped on the inside surface, with the exception of a seven inch wide French terry insert across the mid-back panel. As requested, your sample will be returned. The applicable subheading for Style No. 221469 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 20.7 percent ad valorem. Style No. 221469 falls within textile category designation 338. 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