CLA-2-61:OT:RR:NC:N3:359
Ms. Donna Arloro
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s pullover from Vietnam.
Dear Ms. Arloro:
In your letter dated September 17, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
Style 4796 is a woman’s pullover that is constructed from 71% cotton and 29% nylon open work warp knit lace like fabric with an inwrought design featuring a floral motif (the upper front and rear panels and the short sleeves), 100% polyester woven fabric (the remainder of the front panel), and 60% cotton and 40% polyester knit fabric (remainder of the rear panel). The garment features a u-shaped front neckline with a one button closure at the top of the rear neckline, short sleeves, and a hemmed garment bottom. The garment extends to below the waist.
Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect.
In your ruling request, you recommended classification of the submitted garment under HTSUS 6106.10.0010. The openwork fabrication of the garment does not meet the stitch count requirement of Heading 6106. Accordingly, Style 4796 is more specifically provided for as an other garment of Heading 6110.
The applicable subheading for style 4796 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division