The tariff classification of a skirt from China

N093820 February 25, 2010 CLA-2-39:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Lisa DeFelice Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a skirt from China Dear Ms. DeFelice: In your letter dated February 4, 2010 you requested a tariff classification ruling. The submitted sample is identified as style SE393. Style SE393 is a girls’ skirt composed of 42% polyester, 40% polyurethane and 18% viscose. The pull-on skirt is lined and features a hemmed bottom and two zippers on the front panel. 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 SE393 is used merely for reinforcing the cellular plastic. Therefore, the skirt is considered made of plastic material of Chapter 39. The applicable subheading for style SE393 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories:…other: other, other. The rate of duty will be 5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division