CLA-2-61:OT:RR:NC:TA:361
Ms. Nicole Watson
Cornerstone Brands, Inc.
5566 West Chester Rd
West Chester, OH 45069
RE: The tariff classification of a woman’s skirt from Hong Kong.
Dear Ms. Watson:
In your letter dated June 11, 2010, you requested a classification ruling for a woman’s skirt.
The submitted sample, Style 23301, is a woman’s skirt constructed from 57% cotton, 38% rayon, and 5% spandex knit fabric. The skirt features an elasticized waist, an overlay constructed from 100% polyester tulle fabric, and a hemmed bottom. The essential character of the skirt is imparted by the tulle fabric.
We are returning your sample as you requested.
The applicable subheading for the woman’s skirt, Style 23301 will be
6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16% 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 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