The tariff classification of a women’s multi-media pullover from various countries

 N302390 February 13, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive MS 4202 Plano, TX 75024 RE: The tariff classification of a women’s multi-media pullover from various countries Dear Ms. Nabors: In your letter dated December 16, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style PDU-21470 is a women’s pullover constructed from two different types of fabric. The pullover features a jewel collar neckline, long hemmed sleeves, and a hemmed bottom. Two-thirds of the front panel is constructed from 100 percent polyester woven print fabric beginning at the shoulder seams extending side seam to side seam and ties in a knot at the lower right side. The fabric that makes up the entire back panel, the long sleeves, and the bottom third of the front panel is constructed from 60 percent cotton and 40 percent polyester jersey knit fabric measuring more than nine stitches per two centimeters in the direction the stitches were formed. Because the pullover is constructed from two different types of fabric, it is considered a composite good, with the classification determined 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 jersey knit fabric provides the essential character. The pullover is specifically provided for as an other garment under heading 6110, HTSUS. Consequently, the applicable subheading for Style PDU-21470 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. Additionally, the garment is not legally marked. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part:Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.Treasury Decision (T.D.) 54640(6) (1958) provides in part, as follows:Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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