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

N264146 May 18, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Wing Leung Dress Barn 933 MacArthur Boulevard Mahwah, NJ 07430 RE: The tariff classification of a woman’s sleeveless pullover from China Dear Ms. Leung, In your letter dated April 21, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 410027 is a woman’s sleeveless pullover constructed from different fabrics. The center front panel is constructed from 100% polyester woven fabric. The side and back panels are constructed from 95% polyester and 5% spandex knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a banded jewel neckline, self-fabric capped armholes and a hemmed bottom. The garment extends to below the waist. Because the pullover is made up of two different fabrics, it is considered to be a composite good. General Rules of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), states in pertinent part, that, “…composite goods are to be classified as if they consisted of the material or component which gives them their essential character.” In this case, the essential character of the pullover is imparted by the knit fabric. The applicable subheading for style 410027 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other (con.): Other (con.): 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division