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NY K84727




April 14, 2004
CLA-2-61:RR:NC:3:353 K84727

CATEGORY: CLASSIFICATION

TARIFF NO.:6113.00.1012

Mr. Patrick Pascarella
Viking Air Freight Inc.
486 Sunrise Highway
Rockville Centre, NY 11570

RE: The tariff classification of a woman’s shrug shirt from Korea.

Dear Mr. Pascarella:

In your letter dated April 5, 2994 you requested a classification ruling.

The submitted sample, style M5C588, is a woman’s shrug shirt. You state that the garment is constructed of woven fabric. Examination by this office reveals a knit 100% polyester fabric coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The item has short sleeves, extends the bust line at the front, and above the waist at the back and has a full front opening without a closure.

The applicable subheading for the shrug shirt, style M5C588 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics if heading 5903, 5906 and 5907: Having an outer surfacecoatedwithplastics material which completely obscures the underlying fabric. Other.” The duty rate will be 3.8% 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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