The tariff classification of skirts from China

N289922 September 25, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Jerry Armani Mamiye Brothers 1385 Broadway Suite 1800 New York, NY 10018 RE: The tariff classification of skirts from China Dear Mr. Armani, In your letter dated August 25, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The submitted sample, Style No. RFS00086P, is a ladies faux leather skirt. The garment is composed of a knit polyester fabric coated with a cellular polyurethane plastic material that completely obscures the underlying fabric. The backing fabric is heavily brushed creating a dense fibrous surface. The unlined skirt features a self-fabric waistband, a back zipper and a hemmed bottom with attached lace trim. The skirt reaches just below the knee. Although the garment is of cellular construction, the brushed knit has a function beyond that of mere reinforcement and the skirt is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style No. RFS00086P will be 6113.00.1012, 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 percent 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 https://hts.usitc.gov/current. In addition, textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division