In addition to the two commercial skipping options - not skip & automatically skip -, can you build an option for the user to decide each time, by pressing a button on the screen for example?
That's how commercial skipping is implemented on the iOS app.
Sometimes the app mis-tags commercials and you want to skim through them to make sure it's all commercial, especially when the tagged commercial is too long to be a commercial.
In such case, having a button and letting the user to decide whether to skip is more efficient that automatic skipping.