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

N242947 June 24, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melissa Fox Vandegrift Inc. 100 Walnut Avenue, Suite 600 Clark, NJ 07066 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Fox: In your letter dated June 6, 2013 you requested a classification ruling on behalf of Tellas LTD. As requested, your sample is being returned to you. The submitted sample, style AMK083, is a woman’s “Antonio Melani” label pullover that is constructed from 95% rayon and 5% spandex knit fabric (the left and right sides of the front panel, the sleeves, and the rear panel) and 100% silk woven fabric (the center of the 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 modified v-shaped front neckline, a high rear neckline, long hemmed sleeves, shoulder pads, and a hemmed garment bottom. The garment also features warp knit lace-like fabric constructed from 91% nylon and 9% spandex extending from the neckline to the garment bottom on the center of the front panel. 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. The applicable subheading for style AMK083 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division