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NY F85682

May 22, 2000

CLA-2-61:RR:NC:3:353 F85682


TARIFF NO.: 6113.00.1012

Mr. Brian Tell
B. B. Dakota, Inc.
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a women’s pullover from China.

Dear Mr. Tell:

In your letter dated April 19, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a Style # S/861 Women’s Pullover (V-neck with ¾ sleeves). The front is composed of 100% polyester knit fabric that is coated with a 80% polyvinyl chloride/20% polyurethane compact plastic material that completely obscures the underlying fabric; the plastic material is embossed to give the appearance of reptile leather. The sleeves, back and a ½ inch neck trim are composed of a knit ramie/cotton/spandex fabric. The pullover features a V-neck and ¾ length sleeve.

Except for the ½ inch ramie/cotton/spandex fabric neck trim, the entire front of the pullover is composed of the coated fabric, which imparts the essential character of the garment.

The applicable subheading for the Style # S/861 Women’s Pullover (V-neck with ¾ sleeves) will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 5.3% ad valorem.

There are no quota or visa requirements on this merchandise.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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