The tariff classification of a woman’s pullover from China

 N288500 August 22, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.19.0080 Mr. Peter Salvato Metro Customs Brokers 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s pullover from China Dear Mr. Salvato.: In your letter dated July, 18, 2017 , you requested a tariff classification ruling on behalf of your client, Tory Burch LLC. As requested, your sample will be returned. Style 42463 is a woman’s pullover constructed from 100 percent merino openwork knit fabric with sewn on plastic sequins. The outer surface of the garment’s openwork knit fabric prevents counting stitches in the direction the stitches are formed. The pullover features a rib-knit crew neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. You suggested classification under subheading 3926.20.9050, Harmonized Tariff System of the United States, (HTSUS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other: Other. We disagree with your classification.  For a garment to be classified under this subheading the knit fabric must be covered on both sides by plastic.  U.S. Customs and Border Protection has previously ruled the sewing of plastic sequins onto a fabric does not create a fabric "covered" with plastics.  As a result, Style 42463 cannot be classified as plastic apparel under heading 3926, HTSUS. Consequently, the applicable subheading for style 42463 will be 6110.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of wool or fine animal hair (con.): Other: Other: Women’s or girls’. The rate of duty will be 16 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