The tariff classification of woman’s tube top from China.

N220179 June 12, 2012 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Jerry Armani Mamiye Brothers Inc. 112 West 34th Street Suite 1000 New York, NY 10120 RE: The tariff classification of woman’s tube top from China. Dear Mr. Armani: In your letter dated June 4, 2012, you requested a tariff classification ruling. The item submitted is a woman’s tube top. The front and back panels are constructed from cotton knit fabric coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The side panels are constructed from 95% cotton and 5 % spandex knit fabric. The top extends from the chest area to above the waist and does not provide any shoulder coverage. The applicable subheading for the woman’s tube top 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%. 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