The tariff classification of a woman’s pullover from Turkey

N266181 July 28, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maureen Shoule J.W. Hampton Jr. & Co., Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s pullover from Turkey Dear Ms. Shoule: In your letter dated June 24, 2015, you requested a tariff classification ruling on behalf of your client, EIS North America Corp. Style 385316 is a woman’s pullover constructed from two different types of fabric. The garment features a capped round neckline, front shoulder inserts, a front panel, long sleeves with cuffs, a back yoke, a back panel with a center pleat and a hemmed bottom. The capped neckline, front shoulder inserts, long sleeves, back yoke and back panel are constructed from 100% polyester woven fabric. The front panel is constructed from 93% cotton, 6% viscose and 1% polyester knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As noted, the pullover is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. HQ958288 (dated, November 29, 1995) states in pertinent part, “If one component exceeds 60 percent of the surface area, that component will determine the classification of the garment unless the other component: is over 50% by weight of the garment. In this case, the knit garment is over 50% by weight”. Consequently, the applicable subheading for style 385316 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted (con.): of cotton (con.): Other: Other: Women’s or girls: Other. The rate of duty will be 16.5 percent ad valorem. The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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