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G86124 G8 Ruling Active

The tariff classification of girls’ pleather pants, skirt and vest from China.

Issued January 25, 2001 by U.S. Customs and Border Protection.

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G8 G86124 (January 25, 2001)

Tariff classification

HTS codes: 6113.00.1012

Headings: 6113

Product description

The sample will be returned to you as requested. The submitted samples of pleather garments, styles F01TJ-56, F01TJ-57 and F01TJ-58 are constructed of knit polyester fabric coated or covered on the outer surface with PVC cellular plastic material. Style F01TJ-56 is pants with two front pockets, zippered fly closure with a button and a waistband with belt loops. Style F01TJ-57 is a skirt with two back pockets and front pockets, a belt loop waistband and a zippered fly closure with a button. Style F01TJ-58 is a vest with a stand-up collar, two zippered pockets and a full front zippered closure. The unlined pants, skirt and vest are of cellular plastic construction however the fabric is used in lieu of a lining and for comfort, and therefore used for more than mere reinforcement.

CBP rationale

The applicable subheading for the styles F01TJ-56, F01TJ-57 and F10TJ-58 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, Other.

Full text

NY G86124 January 25, 2001 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Julie Gimm BDP International Inc. 2721 Walker NW Grand rapids, MI 49504 RE: The tariff classification of girls’ pleather pants, skirt and vest from China. Dear Ms. Gimm: In your letter dated December 29, 2000, on behalf Meijer Distribution, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted samples of pleather garments, styles F01TJ-56, F01TJ-57 and F01TJ-58 are constructed of knit polyester fabric coated or covered on the outer surface with PVC cellular plastic material. Style F01TJ-56 is pants with two front pockets, zippered fly closure with a button and a waistband with belt loops. Style F01TJ-57 is a skirt with two back pockets and front pockets, a belt loop waistband and a zippered fly closure with a button. Style F01TJ-58 is a vest with a stand-up collar, two zippered pockets and a full front zippered closure. The unlined pants, skirt and vest are of cellular plastic construction however the fabric is used in lieu of a lining and for comfort, and therefore used for more than mere reinforcement. The applicable subheading for the styles F01TJ-56, F01TJ-57 and F10TJ-58 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, Other.” The duty rate will be 4.9% 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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