U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of men's knit garments from Taiwan.
NY D85074 December 31, 1998 CLA-2-61:RR:NC:TA:N3:356 D85074 CATEGORY: Classification TARIFF NO.: 6110.20.2010; 6110.20.2030 Mr. John F. McManus Itochu International, Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of men's knit garments from Taiwan. Dear Mr. McManus: In your letter dated December 7, 1998, you requested a tariff classification ruling on behalf of Prominent U.S.A. Inc. As requested, your samples will be returned. Style M60106 is a men's sweater vest constructed from 100 percent cotton, jersey and reverse jersey, argyle pattern, knit fabric which measures 9 stitches per two centimeters counted in the horizontal direction. Style M60106 is sleeveless and has over- sized armholes; a rib knit V-neckline; rib knit edging at the neckline and the armholes; and a rib knit bottom. Style M60105 is a men's vest constructed from 100 percent cotton, cable knit fabric which measures 15 stitches per two centimeters counted in the horizontal direction. Style M60105 is sleeveless and has oversized armholes; a rib knit V-neckline; rib knit edging at the neckline and the armholes; and a rib knit bottom. The applicable subheading for Style M60106 will be 6110.20.2010, 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: sweaters: men's. The duty rate is 18.6 percent ad valorem. The applicable subheading for Style M60105 will be 6110.20.2030, 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: vests, other than sweater vests: men's or boys'. The duty rate is 18.6 percent ad valorem. Style M60106 falls within textile category designation 345. Style M60105 falls within textile category designation 359. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement 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 in- spection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division