The tariff classification of a women’s blouse from China.

N246816 November 5, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Maria E. Julia Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a women’s blouse from China. Dear Ms. Julia: In your letter, September 30, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Style 331111 is a women’s sleeveless pullover blouse. The outer layer of the garment is constructed of 100% polyester knit fabric that is coated with a compact polyurethane plastic that completely obscures the underlying fabric. The textile/compact plastic material has been perforated. The lining is composed of 95% rayon and 5% spandex knit fabric. You have suggested the garment should be classified under subheading 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree. Garments classified in chapter 62 of the HTSUS cannot be composed of knit or crochet fabric. The applicable subheading for Style 331111 will be 6113.00.1012, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division