CLA-2-61:OT:RR:NC:N3:359
Ms. Maria Chioccola
Macy’s Merchandising Group.
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s pullover from India
Dear Ms. Choccola:
In your letter dated October 3, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 26317, is a woman’s cut-and-sewn pullover constructed from different types of fabric. The garment features a banded scoop neckline, short hemmed sleeves and a hemmed bottom with side vents. The pullover extends to below the waist.
As noted, style 26317 is made up of different types of fabric. The front panel and sleeves are constructed from 100% cotton knit fabric. The collar and rear panel are constructed from 95% polyester and 5% linen knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed.
Garments made up of different components are considered a composite good, with the classification determined by that fabric that provides the essential character. GRI 3(b) Harmonized Tariff Schedule of the United States (HTSUS) noted. The cotton knit fabric imparts the essential character.
Consequently, the applicable subheading for style 26317 will be 6110.20.2079, 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 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 Renee M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division