The tariff classification of two women’s garments from China and possibly other countries.

N233127 September 21, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ivory Wong Blue Star Imports, L.P. 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of two women’s garments from China and possibly other countries. Dear Ms. Wong: In your letter dated September 7, 2012 you requested a classification ruling on behalf of American Eagle Outfitters, Inc. As requested, your samples are being returned to you. Style 6024, is a woman’s piece constructed “American Eagle Outfitters” label pullover that is constructed from 55% cotton, 20% polyester, 15% acrylic, and 10% viscose jersey knitted fabric (the front panel, sleeves, and upper rear panel) and 100% nylon open work warp knitted lace –like fabric (the lower rear panel). 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, long sleeves with ribbed knit endings, and a ribbed knit front panel garment bottom. The garment extends from the shoulders to below the waist. Style 6013, is a woman’s piece constructed “American Eagle Outfitters” label cardigan that is constructed from 55% cotton, 20% polyester, 15% acrylic, and 10% viscose jersey knitted fabric (the front panels and sleeves) and 100% nylon open work warp knitted lace –like fabric (the rear panel). 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 v-shaped front neckline, a full front opening with no means of closure, draped front panels with ribbed knit trim, and long sleeves with ribbed knit endings. The garment extends from the shoulders to below the waist. As noted above, the garments are made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. Because the garments are 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-like fabric of the garments imparts the essential character to the pullover and cardigan. Accordingly, classification of the pullover and cardigan is based on the warp knitted lace-like fabric and classification is proper under 6110.30.3059, HTSUS. The applicable subheading for styles 6024 and 6013 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 (con.): Of man-made fibers: 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division