The tariff classification of a lady’s top from China.

NY H80402 May 17, 2001 CLA-2-61:RR:NC:3:353 H80402 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a lady’s top from China. Dear Mr. Sullivan: In your letter dated April 17, 2001, on behalf of Newport News you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style F01-38-116 is a lady’s top composed of knit fabric coated on the outer surface with a 69% polyvinyl chloride/31% polyurethane compact embossed plastic material, that completely obscures the underlying fabric. The sleeveless top is fitted at the waist, has 1” shoulder straps and a zippered back closure. The applicable subheading for the lady’s top, style F01-38-116 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 4.9% ad valorem. 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