CLA-2-61:OT:RR:NC:N3:359
Ms. Maria Marisela Ince
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Ince:
In your letter dated July 16, 2015, you requested a tariff classification ruling on behalf of Garnet Hill. As requested, your sample will be returned.
Item 40081 is a woman’s fully lined sleeveless pullover constructed from 100% nylon openwork warp knit fabric with sewn on plastic sequins. The openwork fabric prevents counting stitches in the direction that the stitches were formed. The front and back linings are constructed from 57% cotton, 38% rayon 5% spandex knit fabric. The garment features a scoop front neckline, a high back neckline and a hemmed bottom. The garment is loose fitting and extends to below the waist.
Because the pullover is made up of two different fabrics, it is considered to be a composite good. General Rules of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), states in pertinent part, “…composite goods are to be classified as if they consisted of the material or component which gives them their essential character.” In this case, the essential character of the pullover is imparted by the warp knit fabric with sequins.
Consequently, the applicable subheading for item 40081 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls’: 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 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 Renée M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division