The tariff classification of a woman’s pullover from Vietnam

N277332 August 12, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Mr. Jim McDermott Destination Maternity Corporation 1000 John Galt Way Florence Township, NJ 08016 RE: The tariff classification of a woman’s pullover from Vietnam Dear Mr. McDermott: In your letter dated June 21, 2016, you requested a tariff classification ruling. Your sample will be returned. Style 16487, is a woman’s pullover constructed from two different fabrics. The garment features a V-shaped front neckline, a high rear neckline, a pieced front panel, a back panel, short sleeves with capping, and a straight hemmed bottom. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The front side panels, back panel, and short sleeves are constructed from 100% linen jersey knit fabric. The center front panel and the trim capping on the sleeves are constructed from 100% polyester woven fabric. The garment extends to below the waist. Because the garment 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 jersey knit fabric which comprises more than 60 percent of the visible surface area of the garment, provides the essential character. Consequently, the applicable subheading for style 16487 will be 6110.90.9090, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls’. The rate of duty will be 6 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 https://hts.usitc.gov/current. 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 Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division