The tariff classification of a woman’s pullover from Jordan

N262886 April 14, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Belinda Lopez PVH Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s pullover from Jordan Dear Ms. Lopez, In your letter dated March 11, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 451295 is a woman’s pullover constructed from both knit and woven components. The pullover features a round banded collar, a front panel of a contrasting color and long hemmed sleeves. The garment has a sewn-on shirt-tail hemmed bottom beginning at the waist and extending to the hip area. The collar, sleeves and back panel are constructed from 60% cotton and 40% polyester knit fabric. The front panel is constructed from 73% polyester, 14% cotton, 9% nylon and 4% Lurex knit fabric. The outer surface of either knit fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The hemmed bottom is constructed from 100% polyester woven fabric and is approximately six inches in length. As noted, the pullover is made up of three different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the knit fabric which comprises the collar, sleeves and back panel, is more than 60 percent of the surface area of the garment, and therefore, provides the essential character. The applicable subheading for style 451295 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5% 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division