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

N246144 September 25, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.12.1060 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 11th Floor New York, NY 10003 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Lee: In your letter dated September 9, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style D245976, is a woman’s “J. CREW” label sleeveless pullover that is constructed from 100% calf leather (the center of the front panel) and 100% cashmere jersey knitted fabric (the remaining balance of the garment). 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 and a straight rib knit garment bottom excluding 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 materials, leather and knit fabric. Such garments are considered a composite good, with the classification determined by the material 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 D245976 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: wholly of cashmere: other: Women’s or girls’. The duty rate will be 4%. 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, Myles B. Harmon Acting Director National Commodity Specialist Division