CLA-2-61:OT:RR:NC:N3:359
Ms. Jo Bronson Harris
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court
Suite 600
Miami, FL 33126
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Bronson Harris,
In your letter dated April 10, 2015, you requested a tariff classification ruling, on behalf of your client, GSCM (HK) Limited. Your sample will be returned.
Style 015-15C20833 is a woman’s knit to shape pullover constructed from two different types of fabric. The scoop neck collar, front and back panels, and the long sleeves with over-lock stitch endings are constructed from 60% cotton, 20% rayon and 20% nylon interlock knit fabric. The pullover’s outer surface measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The front panel has a woven open work overlay constructed from 100% nylon. The pullover extends from the shoulders to below the waist and has a hemmed bottom.
As noted, the garment is made up of two different fabrics. 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 which comprises the collar, front and back panels, and the long sleeves is more than 60 percent of the surface area of the garment, and therefore, provides the essential character.
Consequently, the applicable subheading for style 015-15C20833 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls: Other. The rate of duty will be 16.5 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 at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division