CLA-2-61:OT:RR:NC:TA:361

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003

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

Dear Ms Lee:

In your letter dated June 17, 2010, you requested a classification ruling for a woman’s skirt.

The submitted sample, Style D156090, is a woman’s skirt constructed from 100% merino wool knit fabric. The skirt features a wide elasticized rib knit waistband and a tubular bottom. The garment also has 10 layers of fringe overlays constructed from 100% polyester knit fabric.

We are returning your sample as you requested.

The applicable subheading for the woman’s skirt, Style D156090, will be 6104.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts and divided skirts: Of wool or fine animal hair, women’s. The duty rate will be 14.9% 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