The tariff classification of a men’s sweater from China

N273536 March 30, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.1510 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP 399 Park Avenue, 25th Floor New York NY 10022 RE: The tariff classification of a men’s sweater from China Dear Mr. Evan: In your letter dated February 24, 2016, you requested a tariff classification ruling on behalf of TMW Purchasing LLC. As requested, your sample will be returned. Style 68L6H00022 is a men’s sweater that is constructed from two different knit fabrics. The front and back panels up to the shoulder area are constructed of 80% cotton, 20% polyester knit fabric that is napped on the inside surface. The remainder of the garment is constructed of 50% wool, 50% nylon rib knit fabric that measures 4 stitches per 2 centimeters counted in the horizontal direction. Style 68L6H00022 features a full front opening with a zippered closure; a hood; long sleeves with rib knit cuffs; front pockets below the waist with rib knit trim; and a rib knit waistband. As noted above, Style 68L6H00022 is made up of two different types of knit fabric. Such garments are considered composite goods, with the classification determined by the material that imparts its essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. You state that you believe the essential character of Style 68L6H00022 is imparted by the 80% cotton, 20% polyester knit fabric, as this component represents approximately 60% of the visible surface area of the garment. We disagree with your assessment; based on physical examination of the garment, neither the 80% cotton, 20% polyester knit fabric nor the 50% wool, 50% nylon knit fabric exceeds 60% of the garment’s visible surface area. Moreover, neither fabric imparts the essential character of the garment. Therefore, Style 68L6H00022 will be classified in accordance with GRI 3(c), under the heading that occurs last in numerical order in the HTSUS. Consequently, the applicable subheading for Style 68L6H00022 will be 6110.30.1510, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: sweaters: men’s or boys’. The rate of duty is 17% 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 Maryalice Nowak at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division