The tariff classification of a woman’s pullover from China or Vietnam

N257818 October 24, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Dr. MS2216 Plano, TX 75024 RE: The tariff classification of a woman’s pullover from China or Vietnam Dear Ms. Morrell: In your letter dated October 2, 2014, you requested a tariff classification ruling. Your sample will be returned. Style PPK113665 is a woman’s pullover constructed from three different fabrics. The garment features a banded scoop-neck collar, a T shape front yoke, short sleeves with banded cuffs and a banded bottom. The pullover extends to below the waist. The collar, back panel, cuffs and bottom are constructed from 95% rayon and 5% spandex jersey knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The front yoke and sleeves are constructed from 70% cotton and 30% nylon openwork knit fabric which prevents counting stitches in the direction that the stitches were formed. The front panels are constructed from 100% polyester woven fabric. As noted, the pullover is made up of three different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that imparts the essential character. The jersey knit fabric imparts the essential character. Consequently, the applicable subheading for style PPK113665 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 rate of duty will be 32 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 M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division