The tariff classification of a girl’s pullover from China

N266033 July 20, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lynda Serafin Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a girl’s pullover from China Dear Ms. Serafin: In your letter dated May 27, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be retained by this office for reference purposes. The submitted sample, Style 2Z2916, is a girl’s long sleeve pullover constructed from 60 percent cotton and 40 percent polyester jersey knit fabric. The front panel is overlaid with a woven chiffon polyester fabric which is sewn into the neckline, side and arm seams. Both fabrics are solid white and neither includes any embellishments or decoration. The outer surface of the jersey knit fabric that forms the garment measures more than nine stitches per two centimeters in the direction the fabric is formed. The garment features a round neckline; long, hemmed raglan sleeves and a hemmed bottom. The pullover extends to below the waist. The submitted garment is labeled size “M” and bears an “abercrombie KIDS” label. As noted above, the garment is made up of different fabrics. Such garments are considered composite goods, with the classification determined by that fabric that provides the essential character. The essential character of the sample garment is imparted by the jersey knit fabric. The applicable subheading for the pullover 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: Of cotton: 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division