The tariff classification of a faux leather skirt from China.

NY H81023 June 4, 2001 CLA-2-61:RR:NC:3:353 H81023 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Hazel D. Ericta C.F.L. Sportswear Trading Inc. 350 Fifth Ave., #4010 New York, N.Y. 10118 RE: The tariff classification of a faux leather skirt from China. Dear Ms. Ericta: In your letter dated May 7, 2001 you requested a tariff classification ruling. The skirt will be returned to you as requested. The submitted sample, Style PP#225368 is a faux leather skirt composed of knit polyester fabric coated on the outer surface with Polyvinyl Chloride and Polyurethane compact plastic material that completely obscures the underlying fabric. The skirt has no waistband and a back zippered closure. The applicable subheading for the faux skirt, style PP#225368 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 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