The tariff classification of girl’s coated skirt from Bangladesh

N303626 April 8, 2019 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Jessica Hanko Garan Inc. 601 Hwy 12E Starkville, MS 39759 RE: The tariff classification of girl’s coated skirt from Bangladesh Dear Ms. Hanko: In your letter dated March 25, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover. The submitted, Style #F19-698, is a knit girl faux leather skirt. The skirt is composed of 100% rayon knit fabric with a compact plastic material that completely obscures the underlying fabric. The skirt is lined and features a flat front waistband, an elasticized rear waistband and a decorative faux fur heart patch sewn on the front. The applicable subheading for Style #F19-698 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), 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, coats and jackets: women’s or girls’. The rate of duty will be 3.8%. 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 the World Wide Web at https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division