The tariff classification of women’s tops from Korea

N231427 September 11, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6206.40.3030 Ms. Tami J. Mosley J.C.Penney Purchasing Corporation 6501 Legacy Drive B2-792 MS 2216 Plano, TX 75024 RE: The tariff classification of women’s tops from Korea Dear Ms. Mosley: In your letter dated August 14, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. Style PPK67576 is an “a.n.a®” label woman’s pullover blouse constructed of both knit and woven components. The neckline, back panel, and armhole openings are constructed of 100% rayon knit fabric. The front panel is constructed of 100% polyester woven fabric. The top features a scoop front neckline, short sleeves, and a hemmed bottom. The woven component imparts the essential character of the garment. Therefore, the garment is properly classified as a blouse of Harmonized Tariff Schedule of the United States (HTSUS) Heading 6206. According, your assertion for classification as a knit garment is not applicable. Style PPK71867 is an “a.n.a®” label woman’s pullover constructed from 100% rayon jersey (garment rear, three quarter length raglan sleeves, diagonally shaped side portions of garment front extending from the underarm area to garment bottom, and banded bottom) and a woven 100% polyester fabric in a floral print (remainder of garment front). The outer surface of the knitted fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a front scooped neckline, a rounded rear neckline, two vertical zippered openings at the lower garment front, and a straight garment bottom. The garment extends to below the waist. The essential character is imparted by the knitted fabric which covers more than 60 percent of the surface area of the garment. Therefore, the garment is properly classified as an other pullover garment of HTSUS Heading 6110. According, your assertion for classification as a woven garment is not applicable. The applicable subheading for style PPK67576 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for style PPK71867 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32 percent 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Thomas J. Russo Director National Commodity Specialist Division