The tariff classification of a woman’s pullover from Mexico

N272556 February 25, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s pullover from Mexico Dear Ms. Paitsell: In your letter dated January 11, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 226380 is a woman’s pullover constructed from two different types of fabric. The garment features a V-shaped front capped neckline, side inserts, long raglan hemmed sleeves, overlock stitching throughout, and a hemmed bottom. The garment extendes to below the waist. The pullover will be offered in women’s sizes S-2XL and in girls’ sizes M-L as style number 226480. The front and back panels are constructed from 90% polyester and 10% Spandex knit fabric which measures more than nine stitches per two centimeters in the direction the stitches were formed. The capping, side inserts and sleeves are constructed from 92% polyester and 8% Spandex mesh knit fabric which measures more than nine stitches per two centmeters in the direction the stitches were formed. Because the pullover is made up of 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 knit fabric which comprises the front and back panels, is 60 percent of the visible surface area of the garment, and therefore, provides the essential character. Consequently, the applicable subheading for styles 226380 and 226480 will be 6110.30.3059, HTSUS which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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/. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal 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. Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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