The tariff classification of a boy’s pullover from China

N295626 April 16, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Hiromi Acuna Chaser 217 E 157th Street Gardena, CA 90248 RE: The tariff classification of a boy’s pullover from China Dear Mr. Acuna: In your letter dated March 16, 2018, you requested a tariff classification ruling. A sample was submitted on March 29, 2018. The sample will be retained by this office. Style CB1041 is a boy’s cut and sewn pullover constructed from two different finely knit fabrics. You state the front and back yokes and short sleeves are constructed from 60 percent cotton and 40 percent polyester knit fabric and the remainder of the garment including a front chest pocket is constructed from 50 percent polyester, 38 percent cotton and 12 percent rayon knit fabric. The jersey knit fabrics measure 31 and 20 stitches per two centimeters in the horizontal direction, respectively. The garment features a rib knit crew neckline; short, hemmed sleeves; a left chest pocket and a straight, hemmed bottom. Style CB1041 will be imported in boys’ sizes 2 – 12. As noted, the garment is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the 50 percent polyester, 38 percent cotton and 12 percent rayon jersey knit fabric which comprises over 60 percent of the visible surface area of the garment imparts the essential character to the garment. The applicable subheading for style CB1041 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: 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 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division