The tariff classification of a woman’s pullover and an infinity scarf from Bangladesh

 N284545 April 12, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Flavio Pessoa, LCB VF Jeanswear LP 400 North Elm Street Greensboro, NC 27401 RE: The tariff classification of a woman’s pullover and an infinity scarf from Bangladesh Dear Mr. Pessoa: In your letter dated May 17, 2016, and received in this office on March 20, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 164 Peta LS consists of two pieces. The first is a woman’s pullover constructed from 100 percent polyester micro polar fleece knit fabric and the outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shape front neckline, a high rear neckline with three small buttons sewn inside the inner center of the back panel, long hemmed sleeves and a straight hemmed bottom that extends to below the waist. The second is a tubular rectangle loop infinity scarf constructed from 100 percent polyester micro polar fleece knit fabric with three small separate chain stitch thread loops sewn into the center seam. The loops on the scarf attach to the buttons on the pullover allowing the scarf to be worn around the neck while wearing the pullover. You have stated that the two pieces will be imported, packaged and sold together. General Rules of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS) provides generally for the classification of goods that appear classifiable under more than one heading. GRI 3(b) also provides for the treatment of composite goods made up of different components even if the components are separable, as long as they are adapted to one another, and are mutually complementary. GRI 3(b) further provides that goods consisting of different components are to be classified as if they consisted of the component that gives them their essential character. The description of composite goods fits the pullover and scarf. The two pieces are separable but are adapted to one another and mutually complementary and together form a whole that would not normally be offered for sale in separate parts. The essential character of the combination is provided by the pullover. Consequently, the applicable subheading for style 164 Peta LS will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division