Base
E802451999-05-05New YorkClassification

The tariff classification of a womanknit cardigan from the Philippines.

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 2026-05-01 · Updates monthly

Summary

The tariff classification of a womanknit cardigan from the Philippines.

Ruling Text

PD E80245 May 5, 1999 CLA-2-61:K:TO:B7:I15 E80245 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of a womanknit cardigan from the Philippines. Dear Ms. Cheung: In your letter dated April 1, 1999, you requested a classification ruling. The submitted sample, identified by style number 28-12085, is a womancardigan composed of 100% polyester double-faced fleece knit fabric. The weight of the fabric is stated to approximate 305 grams per square meter. The fabric contains more than nine stitches per 2 centimeters when measured in the horizontal direction. The cardigan features a shirt collar, full front zippered closure, long hemmed sleeves, vertical front pockets which extend below the waist, and straight hemmed hip-length bottom. The sample which has been submitted with your inquiry will be returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other ... other: womenor girls The duty rate will be 33.1% ad valorem. The garment falls within textile category designation 639. As a product of the Philippines, this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements. 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 Part 177 of the Customs Regulations. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport