The tariff classification of a ladies pullover from Hong Kong.

NY F87246 June 15, 2000 CLA-2-61:RR:NC:3:353 F87246 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Michael Rea Immediate Customs Service 148-05 175th Street Jamaica, NY 11434 RE: The tariff classification of a ladies pullover from Hong Kong. Dear Mr. Rea: In your letter dated May 23, 2000, on behalf of Maggy London Int’l., you requested a tariff classification ruling. The submitted sample Style # D6354 Ladies “Blouse” is a pullover. The front is composed of 100% nylon knit fabric that is coated with a 100% polyurethane cellular plastic material that completely obscures the underlying fabric. The pullover features a turtleneck and full length sleeves. The sleeves, back and turtleneck are composed of a 70% acrylic/30% wool fabric. The backing of the polyurethane cellular plastic material is a brushed knit fabric that performs in lieu of a lining. Therefore the backing is not merely for reinforcing purposes and the material is considered to be a coated textile fabric. The front of the pullover is composed of the coated textile fabric, which imparts the essential character of the garment. The applicable subheading for the Style # D6354 Ladies “Blouse” will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 5.3% ad valorem. There are no quota or visa requirements on this merchandise. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division