CLA-2-62:OT:RR:NC:TA:361
Ms. Gayle E. Williams Sears Holdings Corporation
Dept. 733IMP-A3366B
3333 Beverly Road
Hoffman Estates, IL. 60179
RE: The tariff classification of two women’s woven skirts from China
Dear Ms. Williams:
In your letter dated August 6, 2008 you requested a classification ruling.
The submitted sample, style 94005, is a woman’s skirt constructed from 100% cotton woven fabric with a lurex stripe. The garment features a wide elasticized waistband and a ruffled bottom. The garment measures 25 inches in length.
The submitted sample, style 94007, is a woman’s skirt constructed from 100% cotton woven fabric. The garment features a plaid design, a wide elasticized waistband and a ruffled bottom. The garment measures 25 inches in length.
You describe the garment as a tube top, dress or skirt. The garment when worn as a dress does not extend below mid thigh. Therefore, it would not be classified as a dress. It would not be classified as a tube top under 6211 because the item is more specifically provided for in heading 6204 as a skirt.
Your samples are being returned as requested.
The applicable subheading for both skirts will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear), skirts and divided skirts, of cotton, other, other, women’s. The rate of duty will be 8.2% ad valorem. The textile category designation is 342.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division