The tariff classification of a ladies pleather knit skirt from South Korea
Issued June 25, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.53.2010
Headings: 6104
Product description
The submitted sample, Style PPK 85355, is a “Ladies Pleather Knit Skirt constructed of 45 percent polyurethane material and 55 percent knit fabric. The pleather portion is PU over a reinforcing layer of 100 percent rayon with the knit portion made of 95 percent polyester and 5 percent spandex fabric. The front and back center sections are of pleather, with the sides and waistband of knit fabric. The skirt features a partial back opening with a 7 inch zipper; a rear hook and eye closure; a 1.5 inch wide waistband and a hemmed bottom. You suggest classification under heading 3926.20.9050, HTS, as a polyurethane garment. Though the garment has polyurethane material, the fabric is excluded from classification under heading 3926 because the backing fabric is acting as more than mere reinforcement. The backing is acting as a lining. The garment is not a made-up garment under 6113 because the body of the garment is 50 percent knit fabric and 50 percent polyurethane fabric. We are returning your sample.
CBP rationale
The applicable subheading for the woman’s skirt, style number PPK 85355 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers.
Full text
N243128 June 25, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Tami J. Mosley J.C. Penney Purchasing Corporation 6501 Legacy Drive, B2-792 MS 2216 Plano, TX 75024 RE: The tariff classification of a ladies pleather knit skirt from South Korea Dear Ms. Mosley: In your letter dated June 5, 2013 you requested a tariff classification ruling. The submitted sample, Style PPK 85355, is a “Ladies Pleather Knit Skirt constructed of 45 percent polyurethane material and 55 percent knit fabric. The pleather portion is PU over a reinforcing layer of 100 percent rayon with the knit portion made of 95 percent polyester and 5 percent spandex fabric. The front and back center sections are of pleather, with the sides and waistband of knit fabric. The skirt features a partial back opening with a 7 inch zipper; a rear hook and eye closure; a 1.5 inch wide waistband and a hemmed bottom. You suggest classification under heading 3926.20.9050, HTS, as a polyurethane garment. Though the garment has polyurethane material, the fabric is excluded from classification under heading 3926 because the backing fabric is acting as more than mere reinforcement. The backing is acting as a lining. The garment is not a made-up garment under 6113 because the body of the garment is 50 percent knit fabric and 50 percent polyurethane fabric. We are returning your sample. The applicable subheading for the woman’s skirt, style number PPK 85355 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16% 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 ruing 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 Peggy Fitzgerald at (646)-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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