CLA-2-61:OT:RR:NC:N3:348
Adrian Boslooper
Air Tiger Express (USA) Inc.
149-09 183rd Street
Springfield Gardens, NY 11413
RE: The tariff classification of women’s faux leather garments from China.
Dear Mr. Boslooper:
In your letter dated, June 12, 2014, on behalf of your client, New York All-Win Garments Inc., you requested a classification ruling. The samples are being returned to you.
Style 23120 is a ladies' skirt. It is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. The unlined skirt reaches the knee and has no waistband. It features two zippers at the waist, a partial rear zipper closure, a rear slit and a hemmed bottom.
Style 23184 is a ladies' dress. It is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric. The unlined dress reaches the knee and features a partial rear zipper closure, a rear slit and a hemmed bottom.
Although Styles 23120 and 23184 are of cellular construction, the fabric is used in lieu of a lining for comfort and therefore, is used for more than mere reinforcement. As a result, Styles 23120 and 23184 are considered to be made of fabric of heading 5903.
Style 23133 is a ladies’ jacket. It is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric present merely for reinforcing purposes. The garment is lined and features the following: a stand-up collar with a snap closure, long sleeves, a full front zipper closure, 2 slant pockets at waist and a hemmed bottom.
Style 25132 is a ladies’ jacket. It is composed of cellular polyurethane plastic material with a backing of viscose rayon knit fabric present merely for reinforcing purposes. The garment is lined and features the following: a collar and lapels, long sleeves, 4 hook and eye front closures, 2 zippered pockets at waist and a hemmed bottom.
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 backing fabric, for Styles 23133 and 25132, is used merely for reinforcing the cellular plastic. Therefore, Styles 23133 and 25132 are considered made of plastic material of Chapter 39.
The applicable subheading for Styles 23120 and 23184 will be 6113.00.1012, 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. The rate of duty will be 3.8% ad valorem.
The applicable subheading for Styles 23133 and 25132 will be 3926.20.9050, HTSUS, which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): 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 181 of the Customs Regulations (19 C.F.R. 181).
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division