CLA-2-61:OT:RR:NC:N3:359
Ms. Tami J. Mosley
J.C. Penney Purchasing Corporation
6501 Legacy Drive, B2-792 MS 2216
Plano, TX 75024
RE: The tariff classification of two women’s pullovers from Korea.
Dear Ms. Mosley:
In your letter dated September 19, 2013 you requested a classification ruling. As requested, your samples are being returned to you.
Style PPK 97234 is a woman’s “Worthington” label sleeveless pullover that is constructed from 100% cotton open work warp knit lace like fabric with an inwrought design featuring a floral motif with a 100% polyester knit lining (the front panel and the rear yoke), 100% polyester woven fabric (the center of the front panel), and 95% rayon and 5% spandex knit fabric (the side panels and the rear panel). The garment features a round neck, and a curved hemmed garment bottom that is slightly longer in the rear. 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 6106.40.3030. It is noted that style PPK 97234 does not have a closure at the neckline. Style PPK 97234 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment of 6110.
Style PPK 97236 is a woman’s sleeveless pullover that is constructed from 100% cotton open work warp knit lace like fabric with an inwrought design featuring a floral motif with a 100% polyester knit lining (the upper front panel), 55% cotton and 45% nylon open work warp knit lace like fabric with a 100% polyester knit lining (the lower front panel), and 95% rayon and 5% spandex knit fabric (the rear panel). The woven bands throughout the garment are made of 100% polyester woven fabric. The garment features a round neck, a partial zipper closure at the upper rear panel, and a straight garment bottom with side vents. 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 PPK 97236 is more specifically provided for as an other garment of Heading 6110.
The applicable subheading for styles PPK 97234 and PPK 97236 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