The tariff classification of a woman’s pullover from Vietnam.

N231878 September 11, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lynda Serafin Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s pullover from Vietnam. Dear Ms. Serafin: In your letter dated August 16, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 5T7517, is a woman’s piece constructed pullover that is constructed from 100% nylon open work warp knitted lace –like fabric that has an inwrought design featuring a floral pattern (the upper front and rear panels and the center of the front panel) and 60% cotton and 40% modal jersey knitted fabric (the lower portion of the front and rear panels). The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rounded front neckline, capped hemmed sleeves, and the letters “GH” embroidered on the lower front panel. The garment has a hemmed curved garment bottom with a rear panel that is slightly longer than the front panel. The garment extends from the shoulders to below the waist. 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. Because the garment is constructed of two different fabrics 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 6110.30.3059, HTSUS. The applicable subheading for style 5T7517 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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 duty rate will be 16.5%. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division