CBP Ruling N257856 — The tariff classification of a woman’s pullover from Vietnam

Tariff classification

Headings: 6110

Product description

Style 349669 is a woman’s pullover constructed from two different fabrics. The garment features a banded scoop neck collar, a front (waist length) overlay, elbow length sleeves having overlays, a partial center back opening with a zipper closure and a hemmed bottom. The garment extends to below the waist. The collar, sleeves, front and back panels are constructed from 93% rayon and 7% spandex jersey knit fabric which is more than nine stitches per two centimeters counted in the direction that the fabric was formed. The overlay is constructed from 65% cotton and 35% openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. As noted, the pullover is constructed from two different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that imparts the essential character. The jersey knit fabric imparts the essential character. Consequently,

CBP rationale

the applicable subheading for style 349669 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 (con.

Full text

N257856 October 24, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Linda Diamant Ann Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of a woman’s pullover from Vietnam Dear Ms. Diamant: In your letter dated October 3, 2014, you requested a tariff classification ruling. Style 349669 is a woman’s pullover constructed from two different fabrics. The garment features a banded scoop neck collar, a front (waist length) overlay, elbow length sleeves having overlays, a partial center back opening with a zipper closure and a hemmed bottom. The garment extends to below the waist. The collar, sleeves, front and back panels are constructed from 93% rayon and 7% spandex jersey knit fabric which is more than nine stitches per two centimeters counted in the direction that the fabric was formed. The overlay is constructed from 65% cotton and 35% openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. As noted, the pullover is constructed from two different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that imparts the essential character. The jersey knit fabric imparts the essential character. Consequently, the applicable subheading for style 349669 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 (con.): of man- made fibers: Other: Other: Other: women’s or girls’: Other. The rate of duty 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 Renee M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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