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8628181991-05-20New 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 862818 May 20, 1991 CLA-2-61:S:N:N3-I:356 862818 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 March 15, 1991, resubmitted on April 24, 1991, you requested a tariff classification ruling on behalf of Roytex Inc. Style No. 702541 is a man's pullover constructed from 100 percent cotton, finely knit and woven fabrics. The knit portions of the garment contain napping on the inside surface. The garment features a rib knit mock turtle neck; long, raglan sleeves with rib knit cuffs; and a sewn on rib knit waistband. The woven portion of the garment consists of the front panel which contains an embroidered logo and screen printing. The knit portions of the garment consist of the entire back panel; the long, raglan sleeves; and the rib knit bands at the neckline, cuffs, and waistband. A one inch leather strip separates the front panel from the raglan sleeve seam. As requested, your sample will be returned. The essential character of the garment is imported by the knit portions. Consequently, the applicable subheading for Style No. 702541 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. 702541 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