The tariff classification of a woman’s skirt and pants from Vietnam.

N242540 June 25, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050; 6113.00.0012 Ms. Michelle Hall OHL-International 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s skirt and pants from Vietnam. Dear Ms. Hall: In your letter dated May 24, 2013, you requested, on behalf of your client Charming Shoppes, a tariff classification ruling. The samples will be returned to you, as requested. Item 1011166 is a woman’s skirt. The front panel is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. The back panel is composed of 100% polyester knit fabric. The skirt reaches the knees and features a stitched diamond pattern with attached metal pieces, a lined front panel, a fully finished 1¾ inch waistband, a partial rear zipper closure, rear slit and hemmed bottom. Item1006619 is a pair of woman’s pull-on pants. The two front panels are composed of 100% rayon knit fabric coated with a cellular plastic material that completely obscures the underlying fabric. The two back panels are composed of 95% cotton, 5% spandex knit fabric. The garment features a 2 inch elasticized flat waistband, a one button closure, faux fly front, 2 faux front pockets, and hemmed leg openings. The unlined pant is of cellular plastic material; however, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. 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 Item 1011166 is used merely for reinforcing the cellular plastic. Therefore, the skirt is considered made of plastic material of Chapter 39. As noted above, garments are made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In Item 1006619, the cellular plastic material of the front panel, provides the essential character and is considered to be a made up knit garment of heading 5906. The applicable subheading for Item 1011166 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% ad valorem. The applicable subheading for Item1006619 will be 6113.00.0012, HTSUS, 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. The rate of duty will be 3.8% ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division