U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of five women's knit cardigans from Hong Kong.
NY D80599 August 26, 1998 CLA-2-61:RR:NC:TA:359 D80599 CATEGORY: Classification TARIFF NO.: 6110.10.2080 Ms. Helen Tam Bernardo Fashions 463 Seventh Avenue, Suite 706 New York, NY 10018 RE: The tariff classification of five women's knit cardigans from Hong Kong. Dear Ms. Tam: In your letter dated July 24, 1998, you requested a tariff classification ruling. You submitted five samples of women's shirt-like cardigans. Styles 8415, 8416, 8417, 8418 and 8420 are all constructed from 100% boiled wool fabric. The fabric of these styles has more than 9 stitches per 2 centimeters, measured in the direction in which the stitches were formed and less than 10 stitches per 1 centimeter in the horizontal and vertical directions. Style 8415 features a shirt-type collar; shoulder pads; long sleeves with buttoned cuffs; a full front opening with 5 button closures; 2 front chest pockets with one button, flap closures; 2 front pockets with one button flap closures below the waist; 2 side slits; a self-fabric tie belt; and a hemmed bottom. Style 8416 features a shirt-type collar; long sleeves with buttoned cuffs; a full front opening with 5 button closures; 2 simulated chest pockets with 1 button flaps; and 2 side slits. Style 8417 features a shirt-type collar; shoulder pads; long sleeves with buttoned cuffs; a full front opening with 6 button closures; 1 chest pocket; 2 front pockets with 1 button, loop closures below the waist; 2 side slits; and a hemmed bottom. Style 8418 features a shirt-type collar; long sleeves with buttoned cuffs; a full front opening with 6 button closures; 2 chest pockets with 1 button, flap closures; and a curved bottom. Style 8420 features a shirt-type collar; long sleeves with buttoned cuffs; a full front opening with 7 button closures; 2 chest pockets; and 2 side slits. The cardigan and self-fabric belt of Style 8415 are classified as composite goods. The essential character is imparted by the cardigan, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI), Rule 3, noted. Your samples are being returned. The applicable subheading for Styles 8415, 8416, 8417, 8418 and 8420 will be 6110.10.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters...and similar articles, knitted: of wool or fine animal hair: other. The duty rate will be 16.6% ad valorem. The five cardigans fall within textile category designation 438. Based upon international textile trade agreements products of Hong Kong 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. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division