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

N237522 January 29, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Harry J. Gonnelly Import Commodity Group LTD. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Gonnelly: In your letter dated January 15, 2013 you requested a classification ruling on behalf of LF Sourcing (Millwork) LLC. As requested, your sample is being returned to you. The submitted sample, style 1310 AF13, is a woman’s “Aeropostale” label pullover that is constructed from 60% cotton and 40% polyester knit fabric (the front panel, sleeves, and hood) and 100% acrylic knitted fabric (rear panel, sleeve endings, hood and pocket trim). The outer surface of the 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 hood with 2x2 rib knit trim, long sleeves with 2x2 rib knit endings, a kangaroo pocket at the waist area with 2x2 rib knit trim, and a loose fitting garment bottom. 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. In this case, the knit fabric of the front panel, sleeves, and hood, which is more than 60 percent of the surface area of the garment, provides the essential character. The garment is properly classified as a knitted cotton fiber other pullover under 6110.20.2079, HTSUS. The applicable subheading for style 1310 AF13 will be 6110.20.2079, 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% 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