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

N240241 April 18, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Gordon Anderson C.H. Robinson Worldwide, Inc. Minneapolis International 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Anderson: In your letter dated March 15, 2013 you requested a classification ruling on behalf of Unique Fashions (HK) Ltd. As requested, your sample is being returned to you. The submitted sample, item V1475-74877, is a woman’s “vince.” label pullover that is constructed from 100% silk woven fabric (front panel) and 85% viscose and 15% linen jersey knit fabric (the raglan sleeves, rear panel, neckline, and garment bottom). 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 round rib knit neckline, long raglan sleeves with rib knit bottoms, and a straight rib knit 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, 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. A final production sample in a ladies regular size medium is required to issue a ruling on the other two manufacturing scenarios in your ruling request. The applicable subheading for item V1475-74877 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