The tariff classification of a woman’s pullover from China

N278477 September 16, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Li Lin HMS Productions Inc, 250 West 39th Street 10th Floor New York, NY 10018 RE: The tariff classification of a woman’s pullover from China Dear Ms. Lin: In your letter dated July 22, 2016, received by this office on August 12, 2016, you requested a tariff classification ruling. Your sample will be returned. Style 28656, is a woman’s long sleeve pullover constructed from different types of fabrics. The garment features a V-shaped front neckline, two yokes on either side of the front neckline, a center front panel, two side panels, a back panel with a high neckline, pieced long hemmed sleeves, and a hemmed ruffled peplum. The pullover extends to the waist. The yokes and peplum are constructed from 100% cotton woven fabric. The side panels, upper portion of the sleeves and back panel are constructed from 100% viscose knit fabric which measures more than nine stitches per two centimeters measured in the direction the stitches were formed. The center front panel and lower portion of the sleeves are constructed from 74% cotton and 26% nylon open work knit fabric which prevents counting stitches in the direction the stitches are formed. Because the garment is constructed of knit and woven fabrics, it is considered a composite good. General Rules of Interpretation (GRI) 3. (b), Harmonized Tariff Schedule of the United States (HTSUS), states in pertinent part that, “… composite goods are to be classified as if they consisted of the material or component which gives them their essential character.” In this case, the essential character of the pullover is imparted by the 100% viscose knit fabric. Consequently, the applicable subheading for style 28656 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: Other: Other: Other: Women’s or girls’: Other. The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division