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

N244276 August 16, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 July 19, 2013 you requested a classification ruling on behalf of Tory Burch LLC. As requested, your sample is being returned to you. Style 33133624 is a woman’s pullover constructed of a 61% nylon and 39% rayon openwork warp knitted fabric with an inwrought design featuring a floral motif (front panel and sleeves) and 100% knitted merino wool (rear panel). The front panel lining is constructed of a 100% polyester woven fabric. The garment features rib knit crewneck, long sleeves with rib knit endings, self-fabric ruffles on the upper front panel and at the top of the sleeves, and a straight rib knit garment bottom. The garment extends 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 openwork warp 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 warp knitted lace-like fabric and classification is proper under 6110.30.3059, HTSUS. The applicable subheading for style 33133624 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division