The tariff classification of a skirt from Taiwan.

NY F87744 June 12, 2000 CLA-2-61:RR:NC:3:353 F87744 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a skirt from Taiwan. Dear Ms. Dairo: In your letter dated May 11, 2000, on behalf of Tuntex Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style #08737C is a ladies size skirt composed of knitted 80% rayon/20% nylon fabric coated with 100% embossed “leather-look” polyurethane plastic material that completely obscures the underlying fabric. The garment has a back zippered closure with a hidden metal hook and eye closure, no waistband, unlined and not hemmed. This style will also be imported in petite sizes, style #08737P. Style #87380W is a woman’s size skirt with the same fabric and style the exception is a back slit. The fabric backing acts in lieu of a lining. The applicable subheading for the skirt, style #s 08737C, 08737P and 087380W 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. 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