CLA-2-62:OT:RR:NC:N3:348

Mr. Jerry Armani
Mamiye Brothers
1385 Broadway, Suite 1800
New York, NY 10018

RE: The tariff classification of a garment from China

Dear Mr. Armani:

In your letter dated January 30, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover.

The submitted sample, Item RFS00070P, is a woman’s skirt constructed of 100% polyester woven fabric coated with a cellular polyurethane plastic that completely obscures the underlying fabric. The unlined garment features a full length back zipper, two front zippered pockets, a hemmed bottom and an approximately 2 inch interior elastic waistband.

Although the garment is composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the pants are considered made of a fabric of heading 5903, Harmonized Tariff Schedule (HTS). The applicable subheading for this style will be 6210.50.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric". The rate of duty will be 3.8% 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 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