CLA-2-61:OT:RR:NC:N3:359
Ms. Ai Lin Chung
Escala (USA) Inc.
112 West 34th Street
Suite #1900
New York, NY 10120
RE: The tariff classification of a woman’s pullover from China, Malaysia, and/or Indonesia
Dear Ms. Chung:
In your letter dated August 26, 2014, you requested a tariff classification ruling on behalf of Escala USA Inc., a subsidiary of Ghim Li Global Pte. Ltd. As requested, your sample will be returned.
Style 10400W, is a woman’s cut and sewn pullover constructed from two types of interlock knit fabric. The pullover features a scoop front neckline, a high rear neckline, short hemmed sleeves and a straight hemmed bottom. The garment extends from the shoulders to below the waist. You state in your letter, the pullover will be offered in women’s sizes 1X – 3X and XS- XL as style 10400.
As noted, the garment is constructed from two types of knit fabric. The front panel is constructed from 100% polyester knit fabric and the back panel and sleeves are constructed from 100% cotton knit fabric. The outer surface of either fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed.
Garments made up of different components are considered to be a composite good, with the classification determined by the component that imparts the essential character. The front panel of the pullover imparts the essential character.
In your ruling request, you recommended classification of the submitted garment under sub- headings 6109.10.0060 or 6114.20.0010. The pullover has construction features common to garments of heading 6110 and provides sufficient coverage. Both styles are more specifically provided for in heading 6110.
Consequently, the applicable subheading for styles 10400W and 10400 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The rate of duty will be 32 percent.
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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division