The tariff classification of a woman’s garment from China.

N243113 January 9, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a woman’s garment from China. Dear Ms. Bettke: In your letter dated June 7, 2013, you requested a classification ruling. As requested, your sample is being returned to you. The body of the submitted garment is constructed from 70% acrylic and 30% wool knitted fabric. It features short sleeves with rib knit cuffs, and a full front opening with a hook-and-eye closure. The garment extends to the mid-thigh at the sides and to the knee in the rear. The garment extends from the shoulders to below the waist. The garment features a detachable faux-fur collar approximately five inches wide and fifty inches long secured to the garment with ten buttons. In order to classify this sample we sent it to the U.S. Customs and Border Protection Laboratory. The laboratory has reported that the faux-fur collar is constructed of weft knit pile construction and is composed of a polyester base fabric and acrylic pile. The faux-fur collar has the following overall composition by weight: 81.8% acrylic and 18.2% polyester knit fabric. The outer surface of the faux- fur collar measures more than nine stitches per two centimeters in the direction in which the stitches were formed. Because the collar is a pile fabric it is not considered artificial fur of heading 4304, Harmonized Tariff Schedule of the United States (HTSUS), the classification you suggest in your letter. The garment and the detachable collar are classified as a composite good. The essential character is imparted by the detachable collar, which comprises the entire front panel. General Rule of Interpretation (GRI) 3(b), HTSUS, noted. The applicable subheading for the garment will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division