The tariff classification of a pleather skirt from China.

NY G85338 January 4, 2001 CLA-2-61:RR:NC:3:353 G85338 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Bill Julic Delmar International Inc. 147-55 175th St. Jamaica, NY 11434 RE: The tariff classification of a pleather skirt from China. Dear Mr. Julic: In your letter dated December 11, 2000, on behalf of Welltex Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a girl’s pleather skirt, for ages 4-16 years, composed of knit fabric coated on the outer surface with compact PVC plastic material that completely obscures the underlying fabric. The skirt has no waistband and a back zipper closure. The applicable subheading for the pleather 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 obscures the underlying fabric.” The rate of duty will be 4.9% 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