The tariff classification of two women’s garments from China.

N233729 October 12, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. TC Li HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of two women’s garments from China. Dear Mr. Li: In your letter dated September 25, 2012 you requested a classification ruling. As requested, your samples are being returned to you. Style 79120 is a woman’s “cable & gauge” label cardigan constructed of 74% rayon and 26% polyester jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a rounded front neckline with a ribbed knit neckband, long sleeves with ribbed knit self-start bottoms, a full front opening with nine button closures, and a ribbed knit self-start straight garment bottom. With the exception of the ribbed knit bottom, the front panels are overlaid with a knitted Raschel lace-like fabric constructed of 100% cotton. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the cardigan body, see precedent Headquarters Ruling 950007 dated October 4, 1991. Accordingly the garment is properly classified as an other cardigan under 6110.30.3059, HTSUS. Style 81335, is a woman’s “cable & gauge” label piece constructed cardigan that is constructed from 100% polyester open work warp knitted lace –like fabric that has an inwrought design featuring a floral pattern (the upper rear panel, side panels, and the lower front panels) and 55% linen and 45% viscose knitted fabric (the remainder of the garment). The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline, a full front opening with no means of closure, draped front panels, and long hemmed sleeves. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. Because the garment is constructed of two different fabrics we apply GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace-like component of the garment imparts the essential character to the cardigan based on the nature of this material that provides a visual and significant decorative effect. Accordingly, classification of this garment is based on its warp knitted lace fabric and classification is proper under 6110.30.3059, HTSUS. The applicable subheading for styles 79120 and 81335 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: 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division