The tariff classification of four women’s garments from China

N256862 September 30, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6211.43.0060; 6106.10.0010 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 11th Floor New York, NY 10003 RE: The tariff classification of four women’s garments from China Dear Ms. Lee: In your letter dated August 27, 2014 you requested a tariff classification ruling. As requested, your samples will be returned. Style D725960, is a woman’s cut and sewn pullover constructed from two different types of fabric. The front panel, sleeves and the back yoke are constructed from 100% cotton knit fabric and the lower back panel constructed from 100% cotton woven fabric. 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 rib knit jewel neckline, long sleeves with rib knit endings, a rib knit bottom on the front panel and a hemmed shirt-tail back panel. The garment extends from the shoulders to below the waist. Style D724259, is a woman’s cut and sewn pullover constructed from knit and woven fabric. The front panel, sleeves and side panels are constructed from 100% cotton knit fabric and the back yoke and back panel constructed from 100% cotton woven fabric. 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 jewel neckline, short hemmed sleeves and a curved hemmed front panel. Additional features include side slits, an opening with no means of closure beginning at the lower back yoke continuing to the curved hemmed bottom. The garment extends from the shoulders to below the waist. As noted, styles D725960 and D724259 are constructed from two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. The knit component imparts the essential character of both garments. Style D724229 is a woman’s top constructed from both knit and woven components. The outer portion of the front panel and the outer portion of the front of the sleeves are constructed from 100% nylon woven fabric. The balance of the garment is constructed from 100% cotton knit fabric.  The pullover-style top features a round neckline, long sleeves with ribbed knit cuffs and a drawstring with a cord lock through a ribbed knit bottom. The woven component imparts the essential character of the garment. Style D720746 is a woman’s shirt constructed from both knit and woven components. The upper half of the front panel and the upper half of the back panel are constructed from 100% polyester woven fabric. The balance of the garment is constructed from 62% cotton, 30% viscose, and 8% nylon knit fabric. The shirt features a jewel neckline, a partial front opening with a zipper closure, long hemmed sleeves and a hemmed bottom with side slits.  The garment extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheadings for styles D725960 and D724259 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 rate of duty will be 16.5 percent ad valorem. The applicable subheading for style D724229 will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem. The applicable subheading for style D720746 will be 6106.10.0010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 percent 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 the 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division