The tariff classification of a ladies polyurethane and textile top from China.

NY H88314 March 26, 2002 CLA-2-39:RR:NC:3:353 H88314 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a ladies polyurethane and textile top from China. Dear Ms. Weinberg: In your letter dated February 25, 2002, on behalf of Bernard Chaus, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 16001 is a ladies plastic and textile sleeveless top with a square neckline. The garment has front panels which are constructed of cellular PVC/PU plastic with a knit fabric backing. The backing is for reinforcement purposes only. The back panel is composed of a rib- knit 70% rayon and 30% nylon fabric. The top reaches from the neck to the vicinity of the waist. The essential character of style 16001 is imparted by the front panels of cellular plastic. The applicable subheading for Style 16001 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5 percent ad valorem. Style 16001 is not subject to quota or the requirement of visa from China. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division