The tariff classification of a woman’s garment from Indonesia

N272351 February 25, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a woman’s garment from Indonesia Dear Ms. Kessens: In your letter dated January 22, 2016, you requested a tariff classification ruling on behalf of your client, Dolgencorp, Inc. As requested, your sample will be returned. Style 16673401 is a woman’s sleeveless pullover constructed from two different fabrics. The garment features a U-shaped capped front neckline, a capped racer-back panel which provides sufficient coverage, an upper back lace insert, capped armholes, and a hemmed bottom. The pullover extends to below the waist. The front and back panels are constructed from 55% cotton and 45% polyester jersey knit fabric which measures more than nine stitches per two centimeters in the direction the stitches are formed. The lace insert is constructed from 95% polyester and 5% spandex knit fabric which prevents counting stitches in the direction the stitches are formed. Because the garment is made up of two different fabrics, it is considered a composite good. Such garments are classified 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 jersey knit fabric provides the essential character. In your letter, you suggested classification of style 16673401 under heading 6109, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. However, the cut precludes classification as a tank top and similar to a tank top. The pullover has construction features common to garments of heading 6110. Consequently, the applicable subheading for style 16673401 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of cotton: 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 Federal 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 Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division