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B87482 B8 Ruling Active

The tariff classification of Women's Skirt from China.

Issued August 6, 1997 by U.S. Customs and Border Protection.

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B8 B87482 (August 6, 1997)

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

The submitted sample Style #4521 is a Women's Skirt consisting of 100% polyester knit fabric with an embossed polyurethane coating which completely obscures the underlying fabric. The skirt has a slit on the left side hem and a zippered button closure at the back.

CBP rationale

The applicable subheading for the Women's Skirt, Style #4521 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY B87482 August 6, 1997 CLA-2-61:RR:NC:3:353 B87482 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Brian Tell B.B.Dakota, Inc. 298 Broadway Laguna Beach, CA 92651 RE: The tariff classification of Women's Skirt from China. Dear Mr. Brian Tell: In your letter dated July 9, 1997, you requested a tariff classification ruling. The submitted sample Style #4521 is a Women's Skirt consisting of 100% polyester knit fabric with an embossed polyurethane coating which completely obscures the underlying fabric. The skirt has a slit on the left side hem and a zippered button closure at the back. The applicable subheading for the Women's Skirt, Style #4521 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), 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 6.5% ad valorem. 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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