The tariff classification of a woman’s knit top from China

N254345 July 11, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Dee Melman Ann Taylor Inc. 7 Times Square 11th floor New York, NY 10036 RE: The tariff classification of a woman’s knit top from China Dear Ms. Melman: In your letter dated June 6, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 350322 is a woman’s top constructed from two fabrics. The front of the garment, extending from the shoulders to the bust, and the back of the garment, extending from the nape of the neck to the middle of the back, are constructed from 100% polyester knit fabric. The center front panel, extending from the bust to just below the waist, and the center back panels, extending from the middle of the back to just below the waist, are constructed from 70% nylon and 30% cotton openwork knit fabric. The balance of the garment is composed of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes.  The sleeveless garment features a V-shaped front neckline, hook and eye closures at the nape of the neck and at the center of the back, and a partial zipper opening extending from the center of the back to just below the waist. In your letter, you state that style 350322 should be classified under heading 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.”  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 style 350322 is used merely for reinforcing the cellular plastic and is considered a plastic material of Chapter 39. However, the openwork knit component imparts the essential character of the garment. The applicable subheading for style 350322 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32 percent 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division