The tariff classification of women’s pullovers from China.

N240186 April 23, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012, 6110.30.3059 Mr. T.C. Li HMS Productions, Inc. 240 West 39th Street New York, NY 10018 RE: The tariff classification of women’s pullovers from China. Dear Mr. Li: In your letter dated March 26, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 83862 is a women’s “cable & gauge” label knit pullover. The front panel is composed of 100% polyester fabric coated with a cellular plastic material that completely obscures the underlying fabric. The back panel is composed of 97% rayon and 3% spandex knit fabric. The garment features a rounded front neckline, a high rear neckline, cap sleeves, and a straight hemmed garment bottom that extends below the waist. The unlined pullover is of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. Style 83150, is a woman’s “cable & gauge” label sleeveless pullover that is constructed from 100% viscose jersey knitted fabric (the front and rear panels) and 100% nylon faux leather knitted fabric (center front panel). 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 u-shaped front neckline, a high rear neckline, faux leather fabric extending from the shoulders down the center of the front panel to the garment bottom, and a hemmed garment bottom. The garment extends from the shoulders to below the waist. As noted above, garments are 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 Style 83862, the cellular plastic material of the front panel, provides the essential character and is considered to be a made up knit garment of heading 5906. In Style 83150, the knit fabric of the front and rear panels, 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 man-made fibers other pullover under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 83862 will be 6113.00.1012, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The rate of duty will be 3.8% ad valorem. The applicable subheading for style 83150 will be 6110.30.3059, 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division