The tariff classification of two women’s garments from Vietnam and China

N269325 November 3, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Building 4 Fort Myers, FL 33966 RE: The tariff classification of two women’s garments from Vietnam and China Dear Ms. Garyn: In your letter dated, September 4, 2015, you requested a tariff classification ruling for style 10-7953 and style 15-6776. Style 10-7953 is a women’s pullover, from Vietnam, constructed from different types of fabrics. The garment features a capped round neckline, a fully lined front panel, capped raglan sleeves, and a hemmed hi-lo bottom. The pullover extends to below the waist. The neckline, sleeves and back panel are constructed from 95% rayon and 5% spandex jersey knit fabric. The front lining is 100% polyester woven fabric and the front panel is 80% nylon and 20% cotton openwork knit fabric. The outer surface of the knit fabric measures more than nine stitches per two centimeters in the direction that the fabric was formed. As stated, the pullover is made up of 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 95% rayon and 5% spandex knit fabric is over 60% of the visible surface area, and therefore, provides the essential character. Consequently, the applicable subheading for style 10-7953 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: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. A binding ruling for style 15-6776 will be issued separately under ruling number N269895. 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