The tariff classification of ladies pullovers from Korea.

N241606 January 31, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.0012 Ms. Tami Mosley JC Penny 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of ladies pullovers from Korea. Dear Ms. Mosley: In your letter dated April 30, 2013, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed and cannot be returned. Style PPK87425 is a women’s knit pullover. The front panel is composed of a cellular polyurethane plastic material that completely obscures the underlying fabric with a 100% polyester textile backing. The textile/cellular plastic material has been perforated. The back panel and sleeves are composed of 95% rayon and 5% spandex knit fabric. The garment features a rounded front neckline, a high rear neckline, short sleeves, and a round hemmed bottom that extends to below the waist. The unlined pullover is of cellular plastic construction; however, the backing is used in lieu of a lining to provide comfort and therefore, used for more than mere reinforcement. Style PPK89561 is a women’s knit pullover. The front panel is composed of a cellular polyurethane plastic material that completely obscures the underlying fabric with a brushed textile backing composed of 100% polyester. The back panel and sleeves are composed of 100% rayon knit fabric. The garment features a scoop neckline, long sleeves, and a straight front hemmed bottom and a round back hemmed bottom that extends to below the waist. The unlined pullover is of cellular plastic construction; however, the backing is used in lieu of a lining to provide comfort and therefore, used for more than mere reinforcement. In your ruling request you recommended classification of Styles PPK87425 and PPK89561 under 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of plastics. We disagree with your proposed classification. Chapter 59 Note 2(a)(5) states that, "Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39)." The textile fabric backing for Styles PPK87425 and PPK89561 is used for more than mere reinforcement; therefore, the pullovers are considered, made up of knitted fabric of Chapter 61. As noted above, both garments are 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. In Styles PPK87425 and PPK89561, the cellular plastic material of the front panel, provides the essential character and is considered to be a made up knit garment of heading 5903. The plastic coating completely obscures the underlying fabric. The applicable subheading for the Styles PPK87425 and PPK89561 will be 6113.00.0012, (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. 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