The tariff classification of a woman’s garment from Indonesia

N213262 April 26, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria E. Julia ANN, Inc. 7 Times Square NY, NY 10036 RE: The tariff classification of a woman’s garment from Indonesia Dear Ms. Julia: In your letter dated April 5, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 289320 is an “Ann Taylor” label woman’s pullover constructed of 100% polyester woven fabric (front and rear panel yokes) and 70% rayon 30% lyocell knitted fabric (remainder of front and rear panels, and sleeves). The outer surface of the knitted fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rounded front neckline, a curved rear neckline, short hemmed sleeves, and a hemmed asymmetrical garment bottom. Style 289320 extends to below the waist on the right side and to the thigh area on the left side of the garment. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character. Therefore, the garment is considered to be of knit construction. The garment is properly classified as a knitted man-made fiber other pullover under 6110.30.3059, HTSUS. The applicable subheading for the garment will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers . . . knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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, Thomas J. Russo Director National Commodity Specialist Division