The tariff classification of two women’s pullovers from China.

N233352 October 5, 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 New York, NY 10036 RE: The tariff classification of two women’s pullovers from China. Dear Ms. Julia: In your letter dated September 14, 2012 you requested a classification ruling. As requested, your samples are being returned to you. Style 293110 is a “Loft” label woman’s pullover constructed of 100% polyester woven fabric (front and rear panel yokes, self-fabric tie closure, and sleeves) and 93% polyester and 7% linen knit fabric (remainder of the front and rear panels). 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 v-shaped front neckline with five button closures and a self-fabric woven tie closure, a high rear neckline, short capped sleeves, and an elasticized garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6211.43.0060. 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. Style 287468 is a “Ann Taylor” label woman’s sleeveless pullover that is constructed from 100% nylon knitted mesh fabric (the front panel), 100% polyester knitted fabric (front panel liner), and 95% cotton 5% spandex jersey knitted fabric (back panel). The garment features sewn on plastic sequins on the front panel, a scoop front neckline, a high rear neckline, a faux tie fabric closure on the wearer’s left shoulder, and a straight hemmed bottom on the front panel lining and rear panel. The garment extends to below the waist. The essential character is given by the knitted mesh fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) noted. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.30.1020. It is noted that style 287468 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in heading 6110. The applicable subheading for styles 293110 and 287468 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: 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