The tariff classification of a polyurethane coated skirt from China, Hong Kong, Korea or Cambodia

NY K81576 December 16, 2003 CLA-2-61:RR:NC:TA:357 K81576 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Mr. Murray Holmes Speed Sourcing, Inc. 2140 City Gate Drive Columbus, Ohio 43219 RE: The tariff classification of a polyurethane coated skirt from China, Hong Kong, Korea or Cambodia Dear Mr. Holmes: In your letter dated December 2, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style #03056811, is approximately fourteen inches in length and has an applied waistband with two snap closures, a full zipper and a hemmed bottom. All stitching is in a contrasting color. The skirt is made from a knitted 100% polyester fabric coated on its exterior surface with a shiny polyurethane plastic. You suggested classification in a provision for garments made up of plastic coated fabrics in which the exterior coating completely obscures the underlying fabric. Examination of the sample indicates that the underlying fabric is not completely obscured by the coating; therefore, such classification is precluded. The applicable subheading for the skirt will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.2 percent ad valorem. In 2004 the rate will be 7.1 percent ad valorem. This skirt falls within textile category designation 659. Based upon international textile trade agreements products of China, Hong Kong and Korea are subject to quota and the requirement of a visa. Products of Cambodia are subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division