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8606791991-03-15New YorkClassification

The tariff classification of men's and boys' knit garmentsfrom Korea and the Philippines.

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 men's and boys' knit garmentsfrom Korea and the Philippines.

Ruling Text

NY 860679 March 15, 1991 CLA-2-61:S:N:N3-I:356 860679 CATEGORY: Classification TARIFF NOS.: 6110.20.2065; 6110.20.2040 Ms. Roslyn Rice Styl-Land, Inc. 4465 Corporate Center Drive Los Alamitos, California 90720 RE: The tariff classification of men's and boys' knit garments from Korea and the Philippines. Dear Ms. Rice: In your letter dated February 21, 1991, you requested a tariff classification ruling. Style No. 15862 is a man's long sleeved sweater-like cardigan which is constructed from 100 percent cotton, finely knit French terry fabric. The garment features a deep v-neckline finished with rib knit fabric; a full front opening with three button closures; embroidery on the left chest; two slash pockets; rib knit cuffs; and a sewn on rib knit waistband. Style No. 15883 is a man's sweater-like cardigan which is constructed from 80 percent cotton, 20 percent polyester, finely knit fabric and from 80 percent cotton, 20 percent polyester, woven fabric. The garment is napped on the inside surface. The garment features a full front opening with three button closures; a deep v- neckline finished with a rib knit shawl collar; long sleeves with elasticized rib knit cuffs; a sewn on elasticized rib knit waistband; side slit pockets; and stitched embroidery surrounding the center button closure. The woven portions consist of a 6 inch wide woven insert around each arm and a 6 inch wide woven insert across each side of the front chest. The remainder of the garment is of knit construction. Style No. 15879 is a man's long sleeved sweatshirt which is constructed from 80 percent cotton, 20 percent polyester, finely knit fabric which is napped on the inside surface. The garment features a hood; a rib knit neckband; rib knit cuffs; a sewn on rib knit bottom; overlay elbow patches; and puff printing across the chest. Style No. 15880 is a man's long sleeved sweatshirt which is constructed from 80 percent cotton, 20 percent polyester, finely knit fabric which is napped on the inside surface. The garment features a screen printed hood with rib knit edging and a drawstring closure; a rib knit neckband; rib knit cuffs; a sewn on rib knit bottom; stitched embroidery on the chest; and screen printed inserts under both arms and on the sides. Style No. 45317 has previously been ruled upon in binding ruling number NY 860486. You have stated in your letter that all of the above styles will be imported in men's and boys' sizes small, medium, large, and extra large. As requested, your samples will be returned. The applicable HTS subheading for Style Nos.15862 and 15883 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. The applicable HTS subheading for Style Nos. 15879 and 15880 will be 6110.20.2040, 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: sweatshirts: men's or boys'. The duty rate will be 20.7 percent ad valorem. Style Nos. 15862, 15883, 15879 and 15880 fall within textile category designation 338. Based upon international textile trade agreements, products from Korea and the Philippines 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 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 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

Related Rulings for HTS 6110.20.20.65

Other CBP classification decisions referencing the same tariff code.