The tariff classification of women’s top from Korea.

N272382 February 18, 2016 CLA-2-61:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Dr., MS 2216 Plano, TX 75024 RE: The tariff classification of women’s top from Korea. Dear Ms. Nabors: In your letter dated December 18, 2015, you requested a classification ruling. The sample will be returned to you, as requested. The submitted sample, Item 145251, is a women’s top constructed from two different fabrics. The sleeveless garment features a v-shaped faux wrap-style front neckline and an 8-inch peplum bottom. The right front panel, the top half of the back panel and the entire peplum (front and back) are constructed from 100% polyester knit fabric coated with a cellular plastic that completely obscures the underlying fabric. The backing fabric is heavily brushed. The remainder of the garment is constructed from 97% polyester 3% spandex knit fabric. The applicable subheading for Item 145251 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. 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, Deborah C. Marinucci Acting Director, National Commodity Specialist Division