The tariff classification of a women’s top from China

N261581 November 20, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 14th floor New York, NY 10003 RE: The tariff classification of a women’s top from China Dear Ms. Lee: In your letter dated February 5, 2015, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style D292612 is an unlined women’s sleeveless top. The garment is constructed from 76% cotton 24% nylon knit fabric coated with a compact plastic that completely obscures the underlying fabric. The garment features a long metal zipper down the back of the garment and a rib knit collar and waistband. The applicable subheading for Style D292612 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 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 Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division