The tariff classification of a woman’s pullover from Taiwan

N281890 March 24, 2017 CLA-2-61:OT:RR:NC:N3:N359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kelly Pickard Augusta Sportswear 425 Park West Drive Evans, GA 30813 RE: The tariff classification of a woman’s pullover from Taiwan Dear Ms. Pickard: In your undated letter, received in our office December 13, 2016, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample submitted was destroyed. Style M-076 Deviate Pullover is a ladies’ pullover constructed from 100 percent polyester knit fabric bonded to a 100 percent polyester brush knit fabric. The garment features a stand up collar; a partial front opening with an inner storm flap and a zipper closure that extends to the top of the collar; long hemmed raglan sleeves with cuffs and overlock stitching in a contrasting color at the sleeve seams, on the sleeves, and at each side of the front and back panels. Additional features include side seam pockets with zipper closures below the waist, and a straight hemmed bottom which extends to below the waist. U.S. Customs and Border Protection laboratory analysis has determined that the inner surface of Style M-076 is of weft knit extended sinker loop pile construction. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric. Consequently, the applicable subheading for style M-076 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: Other: Women’s or girls’: Other. The rate of duty will be 32 percent as 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