The tariff classification of a woman’s sleeveless pullover from Indonesia

N259274 December 11, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Wing Leung Dress Barn 933 MacArthur Boulevard Mahwah, NJ 07430 RE: The tariff classification of a woman’s sleeveless pullover from Indonesia Dear Ms. Leung: In your letter dated November 11, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2047 is a woman’s sleeveless pullover constructed from different types of fabric. The garment features a V-shaped front neckline, a front overlay, a high rear neckline, back yoke and a hemmed shirt-tail bottom. The garment extends to below the waist. The front and back panels and back yoke are constructed of 100% polyester woven fabric. The front overlay is constructed of 77% cotton and 23% nylon open-work knit fabric. As noted, the sleeveless pullover is constructed from knit and woven fabrics and is considered to be a composite good under the General Rules of Interpretation (GRI) 3. (b) Harmonized Tariff Schedule of the United States (HTSUS). The essential character of the garment is imparted by the open-work knit fabric.  As such, the applicable subheading for style 2047 will be 6110.20.2079 HTSUS which provides for Women or Girls’ Sweaters, pullovers…knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other.  The rate of duty will be 16.5 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division