The tariff classification of women’s garments from China

N261580 March 11, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6206.30.3041 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 11th Floor New York, NY 10003 RE: The tariff classification of women’s garments from China Dear Ms. Lee: In your letter dated February 5, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style C5210 is a woman’s blouse constructed from both knit and woven components. The center front panel, which extends from the shoulders to the waist, is constructed from 50% silk and 50% cotton woven fabric. The center back panel, which extends from the shoulders to the waist, is constructed from 100% polyester woven fabric. The balance of the garment is constructed from 100% cotton knit fabric. The sleeveless blouse extends to below the waist and features a round neckline, a partial back opening secured with a zipper closure, and a hemmed bottom. The silk and cotton woven component imparts the essential character of the garment. Style C5868 is a woman’s blouse constructed from both knit and woven components. The back panel is constructed from 100% cotton knit fabric. The sleeves and the front panel are constructed from 100% cotton woven fabric; the front panel has three horizontal strips of fabric constructed from 100% cotton knit fabric. The pullover-style blouse features a round neckline, short sleeves, and a hemmed bottom. The woven component imparts the essential character of the garment. Style C7178 is a woman’s cut-and-sewn sleeveless pullover constructed from 100% cotton knit fabric (sides of the front panel and the rear panel) and 100% polyester woven fabric (center of the front panel). The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, and a curved hemmed bottom extending to below the waist. Additional features include sewn on plastic beads (front panel) that form two vertical stripes from the shoulder seams to the hemmed bottom. Garments constructed of two different types of fabric are considered a composite good, with the classification determined by the fabric which provides the essential character. GRI 3(b) noted. In this case, the knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character. Consequently, the applicable subheading for style C7178 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for styles C5210 and C5868 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other; Other: Women’s. The rate of duty will be 15.4 percent ad valorem. Because style C5210 is to be constructed from a 50/50 blend of fibers, it is classified using HTSUS, Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The blouse may be subject to U.S. Customs laboratory analysis at the time of importation and, if the fabric is other than a 50/50 blend, it may be reclassified by Customs at that time. We need additional information in order to issue a ruling on styles C7341 and C7140.  Please provide a final production sample of both styles in a women’s regular size medium.  If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division