The tariff classification of women’s faux leather garment from China.

N254384 July 11, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Dana E. Hullings Nine West Holdings, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of women’s faux leather garment from China. Dear Ms. Hullings: In your letter dated, June 12, 2014, you requested a classification ruling. The sample is being to you, as requested. Style M07M233317 is an unlined ladies' pullover. The front panel and short sleeves are composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. The textile/cellular plastic material has been perforated. The back panel is composed of knit fabric and features a partial back zipper. Although Style M07M233317 is of cellular construction, the fabric is used in lieu of a lining for comfort and therefore, is used for more than mere reinforcement. As a result, the garment is considered to be made of fabric of heading 5903. The applicable subheading for Style M07M233317 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. 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 181 of the Customs Regulations (19 C.F.R. 181). 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 rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division