CLA-2-62:RR:NC:WA:361 NY M82854

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a woman’s woven skirt from China.

Dear Ms. De Silva:

In your letter dated April 18, 2006, you requested a tariff classification ruling. The submitted sample, Style #PP349624, is woman’s skirt constructed from 100% cotton woven corduroy fabric. The garment features a flat waistband with elastic at both sides, a partial rear opening with a one-button closure, and a hemmed bottom. The garment also has embroidery and spangles all around the bottom above the hem.

We are returning your sample as you requested. The applicable subheading for the skirt, Style PP349624 will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, of cotton: Other, corduroy, women’s. The rate of duty will be 8.2% 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/.

Style PP349624 falls within textile category designation 342. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Angela DeGaetano at (646) 733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division