The tariff classification of women’s pullover from China.

N241536 May 28, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of women’s pullover from China. Dear Mr. Li: In your letter dated March 26, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested. Style 83862v2 is a women’s “cable & gauge” label knit pullover. The front panel is composed of 100% nylon fabric coated with a cellular plastic material that completely obscures the underlying fabric. The back panel is composed of 97% rayon and 3% spandex knit fabric. The garment features a rounded front neckline, a high rear neckline, cap sleeves, and a straight hemmed garment bottom that extends below the waist. The unlined pullover is of cellular plastic construction; however, the fabric is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In Style 83862v2, the cellular plastic material of the front panel, provides the essential character and is considered to be a made up knit garment of heading 5906. The applicable subheading for Style 83862v2 will be 6113.00.1012, , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The rate of duty will be 3.8% 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