The tariff classification of women’s pullover from China.

N222105 July 17, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Marilyn Santos Supreme International, LLC 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of women’s pullover from China. Dear Ms. Santos: In your letter dated June 15, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. Style 83F33W05 is a women’s knit pullover. The front panel and sleeves are composed of a 100% rayon fabric coated with a cellular plastic material that completely obscures the underlying fabric. The back panel is composed of 95% rayon and 5% spandex knit fabric. The garment features a round neckline and short sleeves. The pullover is unlined and the fabric backing performs in lieu of a lining. Therefore, the backing is not merely for reinforcing purposes and the item is considered to be made of a coated textile fabric. You inquired in your letter whether or not the garment would be classified as a vest. The sleeves precluded the garment from being classified as a vest. The applicable subheading for Style 83F33W05 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