The tariff classification of woman’s pullover from Malawi and a belt from China.

N167704 June 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of woman’s pullover from Malawi and a belt from China. Dear Mr. Ching: In your letter dated May 23, 2011 you requested a classification ruling. As requested, your sample is being returned to you. Style 7019 consists of a woman’s pullover and belt. The pullover is constructed from 55% polyester and 45% rayon jersey knit fabric. The coordinating textile belt is constructed of 60% elastic, 35% PVC, and 5% metal. The Chinese origin belt will be imported from China to Malawi. In Malawi, the textile belt is threaded through two belt loops sewn into the waist side seams of the pullover and packaged for importation to the United States. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a cowl neck collar, a finely knitted insert with lace trim at the center of the cowl neck collar above the bust area, long hemmed sleeves, and a straight self-fabric banded bottom. The garment extends from the shoulders to below the waist. The pullover and the belt are considered a composite good. The essential character is imparted by the pullover, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b), noted. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division