The tariff classification of three women’s pullovers from China

N285227 May 8, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.12.1060 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of three women’s pullovers from China Dear Mr. Kim: In your letter dated April 7, 2017, you requested a tariff classification ruling. As requested, your samples will be returned. Style CC00247, is a woman’s pullover constructed from two different types of fabric. The pullover features a V-shaped front neckline, a high rear neckline, a lace front yoke, long sleeves with lace endings and a hemmed bottom that reaches to below the waist. The lace fabric is constructed from 100 percent nylon fabric which prevents counting stitches in the direction the stitches were formed. The front and back panels are constructed from 100 percent cashmere knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. Style CC69147, is a woman’s pullover constructed from two different types of fabric. The pullover features a round neckline, long sleeves with rib-knit cuffs and a hemmed bottom that reaches to below the waist. In addition to the front and back panels, the cuffs are constructed from 100 percent cashmere knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. The sleeves are constructed from 100 percent polyester woven fabric. Style CC34047, is a woman’s pullover constructed from two different types of fabric. The garment simulates a knit pullover worn over a woven shirt. The sample features a woven foldover shirt collar permanently attached to a woven false front with two button closures sewn to a knit pullover. The knit pullover features a U-shaped front neckline, a low round rear neckline, long sleeves with woven cuffs with one button closures, a rib-knit bottom, and a hemmed woven false front hemmed bottom with two button closures. The knit portion of the garment is constructed from 100 percent cashmere fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. The woven portions of the garment are constructed from 100 percent polyester. Because all three styles are constructed from two different types of fabric, they 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 essential character for all three styles is imparted by the knit fabric. In your request, the garments were referred to as sweaters. Chapter 61 Statistical Notes 3, HTSUS, states, “For purposes of this chapter, statistical provisions are provided for sweaters which include garments, whether or not known as pullovers, vests or cardigans, whose outer surfaces are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed.” All three styles do not meet the stitch count requirement of a sweater. The garments have construction features common to pullovers and are specifically provided for in heading 6110, HTSUS. Therefore, the applicable subheading for styles CC00247, CC69147, and CC34047 will be 6110.12.1060, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The rate of duty rate will be 4 percent. All three styles may be subject to Customs and Border Protection laboratory analysis at the time of importation and, if the fabric is other than 100 percent cashmere, the garments may be reclassified by Customs at that time. 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