The tariff classification of pleather pants from China.

NY F85918 April 20, 2000 CLA-2-61:RR:NC:3:353 F85918 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Donna Segro Tommy Hilfiger U.S.A., Inc. 35 Henry Street Secaucus, NJ 07094 RE: The tariff classification of pleather pants from China. Dear Ms. Segro: In your letter dated April 10, 2000 you requested a tariff classification ruling. The submitted sample is a Style No. 650812014 Pleather 5 Pocket Flare Pants constructed of knit 100% polyester fabric coated with a cellular plastic material that completely obscures the underlying fabric. The pants are made to look like leather, and feature flare legs, belt loops, a zipper fly, two front side slash pockets with one containing a small patch pocket, and two rear patch pockets. The pants are unlined and the fabric backing performs in lieu of a lining. Therefore the backing is not merely for reinforcing purposes and the item is considered to be made of a coated textile fabric. The applicable subheading for the Style No. 650812014 Pleather 5 Pocket Flare Pants 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division