The tariff classification of a faux leather skirt from China

N176859 August 9, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Moncy Nabors JC Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a faux leather skirt from China Dear Mr. Nabors: In your letter dated July 21, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. Style JCP200 is a faux leather women’s skirt. It is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. The lined garment features the following: a side zipper with a hook closure, belt loops at the waist and a hemmed bottom. 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 JCP200 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 JCP200 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