U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of women’s cardigan and pullover sweaters from China.
NY H83829 August 21, 2001 CLA-2-61:RR:NC:TA:359 H83829 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Lesa R. Hubbard JC Penney Purchasing Corporation 6501 Legacy Drive P.O. Box 10001 Plano, TX 75301-0001 RE: The tariff classification of women’s cardigan and pullover sweaters from China. Dear Ms. Hubbard: In your letter dated July 19, 2001, you requested a classification ruling. As requested the samples will be returned to you. Your submitted sample, Style 862-3106 is a 78% acrylic and 22% nylon knitted, woman’s cardigan sweater. The cardigan sweater features a V-neckline, long sleeves with self-start cuffs, a full frontal opening with six button closures, belt loops, self-fabric belt and a self-start bottom. The garment extends from the shoulders to the top of the thighs. The front portion of the cardigan is made of a jersey knit fabric and the outer surface measures nine or fewer stitches per two centimeters in the horizontal direction. The back and sleeves of the cardigan are made of a 3 x 3 rib-knit fabric and the outer surface measures more than nine stitches per two centimeters in the horizontal direction Style 862-3107 is a 78% acrylic and 22% nylon knitted, woman’s pullover sweater. The pullover sweater features a scoop neckline, short sleeves with self-start cuffs and a self-start bottom. The garment extends from the shoulders to the top of the thighs. The front portion of the pullover is made of a jersey knit fabric and the outer surface measures nine or fewer stitches per two centimeters in the horizontal direction. The back and sleeves of the pullover are made of a 3 x 3 rib-knit fabric and the outer surface measures more than nine stitches per two centimeters in the horizontal direction. The classification of these sweaters is determined according to their essential character. The essential character for both sweaters is established by their front panels, noting the General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTSUS), Rule 3 (b). The applicable subheading for styles 862-3106 and 862-3107 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of man-made fibers: other: other: other, other sweaters: women’s. The duty rate will be 32.7 percent ad valorem. Styles 862-3106 and 862-3107 fall within textile category designation 646. Based upon international textile trade agreements products of 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