The tariff classification of a skirt from China.

N238167 March 4, 2013 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Shaul Ashkenazy 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a skirt from China. Dear Mr. Ashkenazy: In your letter dated January 30, 2013, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 8610 is a women’s skirt that is constructed of 100% polyester finely knit fabric. The skirt features a 2 ¾” elastic waistband and has five rows of fringe and wide scallop ruffles that cover the entire surface of the finely knit fabric. The fringe and scallop ruffles are composed of cellular plastic with a backing of knit fabric. Style 8610 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. In this case, we find that the plastic material imparts the essential character of the skirt and determines the classification. Chapter 59 Note 2(a)(5) states that "2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39)." The textile fabric backing for style 8610 is used merely for reinforcing the cellular plastic. Therefore, the skirt is considered made of plastic material of Chapter 39. The applicable subheading for style 8610 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories:…Other: Other, Other. The rate of duty will be 5% 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 at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division