The tariff classification of women’s faux leather garment from Vietnam

N254730 July 11, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 John Nourijanian Armen Cargo Services Inc. 150-36 182nd Street Springfield Gardens, NY 11413 RE: The tariff classification of women’s faux leather garment from Vietnam Dear Mr. Nourijanian: In your letter dated, June 19, 2014, on behalf of your client, Minerva textiles LTD, you requested a classification ruling. The sample is being to you, as requested. Style #PU-1708 is a pair of ladies' trousers. It is composed of cellular polyurethane plastic material with a backing of polyester/spandex knit fabric. The unlined garment features a flat front waistband with zipper and snap closure, three zippered pockets on the front, a coin pocket, two patch pockets on the back. Although Style #PU-1708 is of cellular construction, the fabric is used in lieu of a lining for comfort and therefore, is used for more than mere reinforcement. As a result, the garment is considered to be made of fabric of heading 5903. The applicable subheading for Style #PU-1708 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (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, Other. 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 181 of the Customs Regulations (19 C.F.R. 181). 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 rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division