The tariff classification of a woman’s pullover and a bralette from Peru.

N246505 October 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6212.10.9020 Mr. Steven Walsh WRZ, INC. 4005 Northwest 114th Avenue, Suite 9 Doral, FL 33176 RE: The tariff classification of a woman’s pullover and a bralette from Peru. Dear Mr. Walsh: In your letter dated September 16, 2013 you requested a classification ruling. As requested, your samples are being returned to you. Style HEL-107, is a woman’s “B Up” label cut and sewn sleeveless pullover that is constructed from 50% cotton and 50% modal jersey knitted fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a rolled scoop front neckline, a high rear neckline, a slight gathering on the front panel below the neckline, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. Style ALI-005 is a woman’s bralette. The cups are two-ply constructed. The outer ply is made of 90% polyamide and 10% spandex open-work knit fabric with inwrought designs that extend to form the front portion of the shoulder straps.  The inner ply and a small portion of the bottom front of the garment are made of 50% cotton and 50% modal rayon knit fabric. The garment features adjustable elasticized shoulder straps and two rows of double adjustable hook and eye closures at the back, a small bow at the center front, and an elasticized bottom. Due to the fact that the garments are to be constructed of a 50/50 blend of fibers, they are classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garments will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time. The applicable subheading for style HEL-107 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: 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 ALI-005 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other…of man-made fiber. The duty rate will be 16.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division