The tariff classification of a women’s skirt from China.

N263177 April 21, 2015 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a women’s skirt from China. Dear Ms. Portillo: In your letter dated March 20, 2015, you requested a tariff classification ruling. Your sample will be returned, as requested. The item submitted is a ladies’ faux leather skirt composed of 100% woven polyester fabric coated with a polyurethane plastic material that obscures the underlying fabric. The unlined skirt reaches the knee, has a 1¼ inch waistband, a left side zipper closure, and a hemmed bottom. The unlined skirt is of cellular construction, however 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 the ladies’ faux leather skirt will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: 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 via email @ rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division