The tariff classification of women’s upper body garmemt from China.

N299187 August 15, 2018 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Rebecca Cheung-Tran Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s upper body garmemt from China. Dear Ms. Cheung-Tran: In your letter dated July 18, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style: JM979420001 is a women’s upper body garment. The majority of the front and back panels are composed of a polyester knit fabric coated with a cellular polyurethane plastic that completely obscures the underlying fabric material. The backing fabric is heavily brushed creating a dense fibrous surface. The remainder of the garment is composed of 100% polyester knit fabric. The partially lined garment features a full front centered zipper closure, long sleeves, two faux flap pockets at the waist and a peplum bottom. Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the women’s upper body garment 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. 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 the World Wide Web at https://hts.usitc.gov/current. 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division