The tariff classification of a woman’s sleeveless pullover from China.

N237224 January 18, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s sleeveless pullover from China. Dear Mr. Salvato: In your letter dated January 8, 2013 you requested a classification ruling on behalf of LF Sourcing (Millwork) LLC. As requested, your sample is being returned to you. Style 4764 AF13 is a “Aeropostale” label woman’s sleeveless pullover constructed of 93% cotton and 7% spandex knit fabric (front panel) and 90% nylon and 10% cotton openwork warp knitted lace-like fabric (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 scooped front neckline, a high rear neckline, a metal plate sewn on the lower front panel with the word “aero”, and a hemmed straight garment bottom. The garment reaches 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 openwork warp knitted lace-like fabric 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-like fabric and classification is proper under 6110.30.3059, HTSUS. The applicable subheading for style 4764 AF13 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