CLA-2-61:OT:RR:NC:N3:359
Ms. Belinda Lopez
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a woman’s pullover from Jordan.
Dear Ms. Lopez:
In your letter dated February 20, 2014, you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style 1132, is a woman’s cut-and-sewn pullover that is constructed from 78% cotton, 20% polyester, 1% nylon, and 1% metallic knit fabric (the front panel) and 60% cotton and 40% polyester knit fabric (the remainder of the garment). The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crew neck, long hemmed sleeves, and a capped garment bottom. The garment extends from the shoulders to below the waist.
As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panel provides the essential character. The garment is properly classified as an other pullover garment under 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style 1132 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division