The tariff classification of women’s garments from the Philippines, Indonesia, and Vietnam

N259403 December 19, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6110.20.2079 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of women’s garments from the Philippines, Indonesia, and Vietnam Dear Ms. Diamant: In your letter dated November 14, 2014, you requested a tariff classification ruling. Your samples will be returned. Style 366633 is a woman’s blouse constructed from two different fabrics. The center front of the garment, extending from the neckline to below the bust, is constructed from 80% cotton and 20% spandex woven fabric. The balance of the front of the garment, the back panel, and the sleeves are constructed from 70% rayon and 30% lyocell knit fabric. The blouse features a partial front opening with five button closures, long hemmed sleeves, and a hemmed bottom with side slits. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The knit component imparts the essential character of the garment. Style 348892 is a woman’s blouse constructed from 100% rayon knit fabric. The garment features a collar, hemmed short sleeves, and a high rear keyhole opening with a metal button and loop closure. The garment extends from the shoulders to below the waist and has a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions.     Style 360968 is a woman’s pullover constructed from two different fabrics.  The garment features a sewn-in shirt collar with a single button closure, long sleeves with button cuffs, and a hemmed shirt tail bottom.  The pullover extends to below the waist.   The front and back panels and the upper portion of the sleeves are constructed from 73% cotton, 23% polyester, and 4% spandex knit fabric, which measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed.  The shirt collar, lower portion of the sleeves, and the shirt tail bottom are constructed from 80% cotton, 17% nylon, and 3% spandex woven fabric.   The applicable subheading for styles 366633 and 348892 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32 percent ad valorem. Although you suggested classification of style 360968 under subheading 6106.10.0010, HTSUS, the pullover is considered a composite good under the General Rules of Interpretation (GRI) 3(b). The essential character of the garment is imparted by the knit fabric. Consequently, the applicable subheading for style 360968 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 Kimberly Rackett at kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division