The tariff classification of three women’s garments from India and Indonesia.

N247152 November 13, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079;6110.30.3059 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of three women’s garments from India and Indonesia. Dear Ms. Roberts: In your letter dated October 15, 2013 you requested a classification ruling. As requested, your samples are being returned to you. Style 3Y1141, is a woman’s “Hollister” label cut and sewn pullover that is constructed from 65% cotton and 35% nylon raschel lace-like jersey knit fabric (the front bodice from side seam to side seam), each shoulder has inserts of 100% woven polyester fabric topped with plastic sequins, and 100% viscose knitted fabric (the rear panel, lower front panel, and the sleeve components). 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 scoop front neckline, ¾ length hemmed sleeves, an elasticized band below the bust, an embroidered “Hollister” logo on the lower front panel, and a flared hemmed garment bottom. The garment extends from the shoulders to below the waist. The country of origin of the submitted garment is India. As noted above, the garment is made up of three different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. The warp knitted lace-like component 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. The garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS. Style 1Y1308, is a woman’s “Abercrombie & Fitch” label pullover that you state is constructed from 100% cotton chemical lace produced on a schiffli machine (the front bodice), 100% nylon lace-like knitted fabric with plastic dots (the upper front panels on both sides of the bodice), and 100% viscose knitted fabric (the rear panel, lower front panel, and the sleeve components). 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 scoop front neckline, ¾ length hemmed sleeves, a sewn metal “A&F” logo on the lower front panel, and a flared garment bottom. The garment extends from the shoulders to below the waist. The country of origin of the submitted garment is India. In your ruling request, you recommended classification of the submitted garment under 6206.30.3041, HTSUS. As noted above, the garment is made up of three 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 comprises the rear panel, lower front panel, and the sleeve components, 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. Style 1Y1340, is a woman’s “Abercrombie & Fitch” label pullover that is constructed from 79% polyester and 21% viscose jersey knit fabric (the main body and half of the sleeve components) and 60% cotton and 40% nylon raschel lace-like knit fabric (a horizontal strip below the bust and half of the sleeves). 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 scoop front neckline, ¾ length hemmed sleeves, a sewn metal “A&F” logo on the lower front panel, and a flared garment bottom. The garment extends from the shoulders to below the waist. The country of origin of the submitted garment is Indonesia. 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 comprises the main body of the garment, 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 of man-made fibers. The applicable subheading for style 3Y1141 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for styles 1Y1308 and 1Y1340 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division