The tariff classification of a woman’s layered garment from China

N267171 August 26, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Esther Chen KOHL’S Department Stores 1400 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s layered garment from China Dear Ms. Chen: In your letter dated July 23, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style WV53S428R is a woman’s pullover made up of multiple fabrics. The pullover simulates a two piece garment having a woven top (inner) with a v-neck pullover (outer). The inner garment is constructed from 100% polyester woven fabric and features a stand up collar, a front panel with a three button closure and a hemmed shirt-tail bottom. The outer garment is composed of two different knit fabrics. The front panel is constructed from 70% cotton and 30% nylon open work knit fabric which prevents counting stitches in the direction that the stitches were formed. The v-neck collar, long sleeves with cuffs, back panel, and bottom are constructed from 62 % cotton and 38% acrylic rib-knit fabric which measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover extends to below the waist. As noted, the garment is made up of several different fabrics. 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. In this case, the knit fabric which comprises the collar, long sleeves, the back panel and bottom, is more than 60 percent of the surface area of the garment, and therefore, provides the essential character. Consequently, the applicable subheading for style WV53S428R will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, 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. 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