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October 2024, question 32
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of a women's outdoor long sleeve garment top, which is composed of a rubberized textile fabric meant for recreational water sports? The rubberized textile fabric is a 100% nylon knit fabric that is completely coated on the outer surface with a rubber weighing less than 1,500 g/m2.
- 6112.41.0010
- 6113.00.1012
- 6114.30.1020
- 6114.30.2010
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CBP's answer: B. B: 6113.00.1012
A garment of knitted fabric coated on the outer surface with rubber is a garment of heading 6113 (fabrics of heading 5903, 5906 or 5907). Chapter 61 Note 8 sends garments that could also fit other headings of the chapter to 6113, so the women's top goes in 6113.00.1012 (B), the line for a completely obscuring coating.
Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113. Chapter 61, Note 8
Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric 6113.00.10.12
Search for: rubberized knit garment heading 6113
CBP's key cites: HTSUS 6113.00.1012; Chapter 59, Note 5; Chapter 61, Note 8
Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).