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

N250346 March 4, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Joanna Woo United-Way International Inc. 147-27 175th Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Woo: In your letter dated February 7, 2014, you requested a classification ruling on behalf of Z-Ply Corporation. As requested, your sample is being returned to you. The submitted sample, style 24559, is a woman’s “alfred dunner” label cut-and-sewn pullover that is constructed from 93% polyester and 7% spandex knit fabric (the front panel), 100% polyester knitted fabric (the front lining), and 95% cotton and 5% spandex knit fabric (the rear 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 capped neckline, short hemmed sleeves, a floral printed design with sewn on plastic sequins on the front panel, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of more than one type of knit fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the knit fabric of the front panel provides the essential character. The garment is properly classified as a knitted man-made fibers other pullover under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 24559 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: 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division