The tariff classification of a girls' skirt from China

PD B85614 May 20, 1997 CLA-2-61:SF G03 B85614 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Jerry Armani Mamiye Sales, Inc. 112 West 34th Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a girls' skirt from China Dear Mr. Armani: In your letter dated May 12, 1997 you requested a tariff classification ruling. Style 534953 is a girls' zip front skirt made from a textile fabric impregnated, coated, covered or laminated with plastics. The underlying fabric is completely obscured. You have stated that this fabric is a 100% polyvinyl chloride outer shell backed with a 65% polyester and 35% cotton knit fabric. This skirt features a self belt and metal buckle closure at the center front waistband. It is fully lined with 100% nylon woven fabric. You have indicated that this garment will be imported in girls' sizes 4-6X. The applicable subheading for this skirt will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), 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 obscured the underlying fabric: Other. The rate of duty will be 6.3 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. Sincerely, Alice M. Rigdon Port Director San Francisco