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B861791997-06-24New YorkClassification

The tariff classification of a women's knitted, cotton terry vest and cardigan from Macau

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 2026-04-29 · Updates monthly

Summary

The tariff classification of a women's knitted, cotton terry vest and cardigan from Macau

Ruling Text

PD B86179 June 24, 1997 CLA-2-61:CO:CH DGD IO5 B86179 CATEGORY: Classification TARIFF NO.: 6110.20.2035, 6110.20.2075 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a women's knitted, cotton terry vest and cardigan from Macau Dear Ms. Zink: In your letter dated June 5, 1997, you requested a tariff classification ruling. Your samples will be returned as you requested. Both garments are constructed of 100% cotton knitted terry fabric and are sold in missy and petite sizes. The first sample, style 81013041, is a vest which features a stand up collar; a full zipper front opening; oversized armholes; two slash pockets at the waist; and a hemmed bottom. The second item, which you refer to as a tunic sweatshirt, is a women's cardigan, style 81013068. It has a stand up collar; long hemmed sleeves; a full frontal zipper opening; two large patch pockets below the waist; and a hemmed bottom with side vents. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats(vests) and similar articles, knitted or crocheted: of cotton: women's or girls'. The rate of duty will be 19.4%. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats(vest) and similar articles, knitted or crocheted: of cotton: women's or girls'. The rate of duty will be 19.4%. Styles 81013041 and 81013068 fall within textile category designation 359 and 339 respectively. Based upon international textile trade agreements, products of Macau are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Kevin Weeks Port Director Chicago, Illinois