The tariff classification of a women’s garment from China

N167302 June 14, 2011 CLA-2-61:OT:RR:NC:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Edward J. Major Pre-Clearance Customs Service 150-30 132nd Avenue, Suite 300 Jamaica, NY 11434 RE: The tariff classification of a women’s garment from China Dear Mr. Major: In your letter dated May 13, 2011, you requested a tariff classification ruling on behalf of HMS Productions. The submitted sample is being returned as per your request. Style 59977 is a “Kenar” label women’s piece constructed pullover with open work warp knitted lace fabric that has an inwrought design featuring a floral pattern that comprises wide diagonally shaped panels that extend from either shoulder to the hip area on the garment front. This warp knitted lace fabric also comprises a horizontal panel across the lower front and rear panels, two strips down the garment rear which join the piece constructed rear panels, and the trim at the garment bottom and sleeve endings. You have indicated that this fabric is mechanically made on a warp knit machine and is constructed of 73% cotton 19% nylon 7% rayon 1% other fibers. A modified v-shaped insert made of 100% cotton woven fabric is found at the center of the front panel. The balance of the garment is made of a 100% viscose finely knitted fabric. The garment features a rounded front neckline, long sleeves and a straight garment bottom. The garment extends to below the hip area. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace component of the garment imparts the essential character to the pullover based on the nature of this material that provides a visual and significant decorative effect. Accordingly, classification of this garment is based on its warp knitted lace fabric and classification is proper under 6110.20.2079, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The duty rate will be 16.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division