The tariff classification of a ladies’ pullover from India.

N243358 January 17, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Lena Rainbow PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a ladies’ pullover from India. Dear Ms. Rainbow: In your letter, dated June 20, 2013, you requested a tariff classification ruling. The sample submitted with your request was destroyed during laboratory analysis. The submitted sample, Style #JC4121, is a ladies’ pullover. You state in your letter, the front panel is composed of 100% polyester woven fabric coated with a polyurethane plastic. Our laboratory has determined that the front panel is composed of a knit fabric that is coated with a polyurethane plastic. The back panel is composed of 100% polyester woven fabric. The front panel of the pullover is of cellular plastic construction and completely obscures the underlying fabric; 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. 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 #JC4121 will be 6113.00.1012, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division