The tariff classification of a woman’s pullover from Korea

N278874 September 29, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS2216 Plano, TX 75024 RE: The tariff classification of a woman’s pullover from Korea Dear Ms. Nabors: In your letter dated August 15, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Item 159067, is a woman’s pullover constructed from two different types of fabric. The garment features a U-shaped front and back neckline, shoulder straps, off the shoulder ¾ inch sleeves with a ruffled cuffs, and a peplum hemmed bottom extending to below the waist. . The upper half of the front and back bodice, shoulder straps, and upper half of the sleeves are constructed of 100% polyester matte jersey knit fabric which measures more than 9 stitches per 2 centimeters counted in the direction the stitches were formed. The cuffs of the sleeves and the peplum bottom are constructed of 100% polyester woven chiffon fabric. As noted, the pullover is constructed of knit and woven fabric. Such garments are considered a composite good, which are classified 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 upper front and back bodice, shoulder straps, and the upper sleeves is more than 60 percent of the visible surface area of the pullover, and therefore, provides the essential character. Consequently, the applicable subheading for item 159067 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 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 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