The tariff classification of women’s upper body garment from China.

N241364 May 24, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Maria Julia Ann, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of women’s upper body garment from China. Dear Ms. Julia: In your letter dated April 23, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 310893 is a women’s upper body garment. The front and lower rear panels are composed of cellular polyurethane plastic material with a backing fabric of 100% rayon woven fabric. The upper rear panel is composed of 45% rayon and 30% cotton, 25% nylon lace-like knit fabric. The sleeveless garment features the following: a piece constructed front with lace fabric at side seams, a rounded front neckline, a high rear neckline, rear full zipper closure, and hemmed garment bottom that extends below the waist. The front and lower rear panels are lined with 100% polyester woven fabric. In your letter, you suggested classification for the upper body garment under subheading 6210.20.3000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree with your proposed classification. Chapter 59 Note 2(a)(5) states that "Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing for Style 310893 is used merely for reinforcing the cellular plastic. Therefore, the garment is considered made of plastic material of Chapter 39. The applicable subheading for Style 310893 will be 3926.20.9050, HTSUS, which provides for Articles of apparel and clothing accessories…Other: Other, Other. The rate of duty will be 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division