The tariff classification of three women’s pullovers from China, Vietnam, the Philippines and Mexico

N264447 May 28, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jeanne M. Burns Thornley & Pitt, Inc. 399 Adrian Road Millbrae, CA 94030 RE: The tariff classification of three women’s pullovers from China, Vietnam, the Philippines and Mexico Dear Ms. Burns, In your letter dated May 5, 2015, you requested a tariff classification ruling on behalf of your client, Byer California. As requested, your samples will be returned. Style 04 48j68, design #33492 20, is a woman’s pullover constructed from 100% polyester slub knit fabric. 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 pullover features a banded u-shaped front neckline and a front panel made up of six strips of fabric sewn together, five of which form asymmetrical tiered ruffles. Additional features include a banded round rear neckline, a plain back panel, short asymmetrical flutter sleeves with unfinished edges, and a straight hemmed bottom. The garment extends from the shoulders to below the waist. Style 10 3474X, Design #398193 is a woman’s pullover constructed from 100% polyester warp knit fabric. 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 pullover exhibits the appearance of a poncho-like garment. The submitted sample features a scoop front neckline, a round rear neckline, short bat-wing sleeves finished with over-lock stitching, elastic tightening at the waist, and a free flowing butterfly cut bottom with over-lock stitching. The garment extends to below the waist. Style 04 64D6G, Design #372602 is a woman's one piece pullover designed to simulate a cardigan worn over a pullover. The garment is constructed from 100% polyester slub knit fabric. 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 sample features an insert (simulating the pullover) with a banded self-fabric u-shaped front neckline, six tiered ruffles sewn on the center front, and a straight hemmed bottom that reaches below the waist. The portion which simulates the cardigan features short ruched hemmed sleeves, two free flowing front panels sewn together at the rear neck extending to below the waist, and a hemmed bottom. The front insert makes the garment a one-piece pullover. The insert does not have a means of closure, which precludes it as a blouse in Heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for all three styles 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: 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division