CLA-2-61:OT:RR:NC:N3:359
Ms. Mary Zarzecki
One Stop Imprintable Fashions
2686 Northridge Drive
Grand Rapids, MI 49544
RE: The tariff classification of a woman’s pullover from Pakistan.
Dear Ms. Zarzecki:
In your letter dated January 7, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
Style EZ331 is a woman’s “ENZA®” label cut and sewn pullover that is constructed from 50% cotton, 46% polyester, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crossover v-shaped front neckline, a hood with a drawstring, long sleeves with rib knit cuffs, a kangaroo pocket on the front panel at the waist area, and a loose fitting rib knit garment bottom. The garment extends to below the waist. In your letter you state the garment will be offered in ladies sizes XS – 4XL.
In your ruling request, you recommended classification of the submitted garment under HTSUS 6110.30.3045. It is noted that style EZ331 is not napped on the inner surface and has a loose fitting garment bottom. Style EZ331 is more specifically provided for as an other pullover garment of 6110.
Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for style EZ331 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of man-made fibers: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division