The tariff classification of three women’s garments from China.

N243361 July 12, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6110.30.3059 Ms. Claudia Chang HMS Productions, Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of three women’s garments from China. Dear Ms. Chang: In your letter dated June 18, 2013 you requested a classification ruling. As requested, your samples are being returned to you. Style 88376, is a woman’s “cable & gauge” label piece constructed cardigan that is constructed from 100% viscose knitted fabric (the front and rear panels, the sleeves, the self-fabric tie, and the self-fabric collar) and 100% polyester Raschel lace-like knitted fabric (the shoulders, upper front panel, and back yoke). 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 v-shaped front neckline, a full front opening with six button closures and a self-fabric tie at the garment bottom, a self-fabric pointed collar, long hemmed sleeves, a keyhole opening at the upper rear panel, and a hemmed 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 panels, sleeves, rear panel, self-fabric tie, and self-fabric collar, 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 garment under 6110.30.3059, HTSUS. Style 88088 is a woman’s blouse constructed of 98 % viscose and 2 % spandex knit fabric. The garment extends below the waist. It features a full front opening with a six button closure, ¾ length roll up sleeves with a buttoned tab and a hemmed bottom. Most of the front panels are overlaid with a decorative crocheted lace like fabric constructed of 100 % polyester. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The essential character is imparted by the 98 % viscose and 2 % spandex knit fabric of the garment body. Headquarters ruling 950007 noted. Style 88377 is a woman’s “cable & gauge” label pullover constructed of 97% viscose and 3% spandex knit fabric (front panel, rear yoke, and sleeves) and 100% polyester Raschel lace-like knitted 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, short hemmed sleeves, 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 Raschel 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 Raschel lace-like fabric and classification is proper under 6110.30.3059, HTSUS. The applicable subheading for styles 88376 and 88377 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. The applicable subheading for style 88088 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. 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