Base
G811902000-09-18New YorkClassification

The tariff classification of four women’s garments from Taiwan or China

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 2026-05-03 · Updates monthly

Summary

The tariff classification of four women’s garments from Taiwan or China

Ruling Text

NY G81190 September 18, 2000 CLA-2-61:RR:NC:TA:359 G81190 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Sol Biderman B & B Sweater Mills, Inc 1160 Flushing Ave. Brooklyn, NY 11237 RE: The tariff classification of four women’s garments from Taiwan or China Dear Mr. Biderman: In your letter dated August 15, 2000 you requested a tariff classification ruling. You submitted four samples of women’s garments that are constructed from 100% acrylic, knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 8832/8832X is a pullover that features a round drawstring neckline, long tubular hemmed sleeves, and a tubular hemmed bottom. Style 9363/9363X is a one-piece pullover with front cardigan-like panels which simulates a cardigan worn over a pullover. The garment features a round neckline, long tubular hemmed sleeves, two attached cardigan-like panels that form a V-neckline with a one button closure, and a tubular hemmed bottom. Floral designs are embroidered on the cardigan-like panels. Style 8161/8161X is a pullover that features a layered neckline (one round, one V-shaped), long sleeves with hemmed layered cuffs, and a layered hemmed bottom. Floral designs are embroidered on the front panel. Style 8830/8830X is a pullover that features a mock ribbed collar, long sleeves with ribbed cuffs, a zippered partial opening in the back, and a ribbed bottom. Your samples are being returned under separate cover. The applicable subheading for the four garments will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, pullovers…and similar articles, knitted: of manmade fibers: other. The duty rate will be 32.9% ad valorem. The four garments fall within textile category designation 639. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 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 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division