The tariff classification of a skirt from China.

NY J83928 May 20, 2003 CLA-2-39:RR:NC:3:353 J83928 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Cecilia Rosner Mac & Jac 8188 Swenson Way Delta, B.C. Canada V4G 1J6 RE: The tariff classification of a skirt from China. Dear Ms. Rosner: In your letter dated April 22, 2003 you requested a tariff classification ruling. The submitted sample, style AF-6418-81 is a skirt made of knit man-made fiber fabric coated on the outer surface with 80% PVC/20% PU cellular plastic material. The garment has a 100% woven polyester fabric lining. The skirt has no waistband, a side zipper closing and two kick pleats at the back. Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for style/item AF3-6418-81 is used merely for reinforcing the cellular plastic. Therefore, the skirt is considered made of plastic material of Chapter 39. The applicable subheading for the skirt, style AF-6418-81 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division