The tariff classification of polyurethane coated skirt from China.

NY K82716 February 18, 2004 CLA-2-62:RR:NC:3:353 K82716 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of polyurethane coated skirt from China. Dear Ms. Trimble: In your letter dated January 14, 2004, on behalf of August Silk, you requested a tariff classification ruling. The submitted sample, style SK0145 is a 100% woven cotton skirt coated with compact polyurethane that completely obscures the underlying fabric. The skirt features a fly front with a front placket that is secured by a double hook and eye closure, a full textile lining and a hemmed bottom. The applicable subheading for style SK0145 will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women‘s or girls’ garments: other: 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 3.3 percent 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 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division