CLA-2-62:OT:RR:NC:TA:361

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

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

Dear Ms. Malina:

In your letter dated June 25, 2010, you requested a tariff classification ruling for a woman’s skirt. The submitted sample, Style #392952 is a woman’s woven skirt constructed from 47% wool, 32% rayon, and 21% polyester woven fabric. The skirt is lined and features a partial opening at the left side. The skirt also wraps at the waist and is secured with a two-button closure. You have indicated in your letter that the garment will also be imported under the same style number, constructed from 48% wool, 21% rayon and 31% polyester.

We are returning your sample as you requested.

The applicable subheading for the skirt, Style #392952, constructed from 47% wool, 32% rayon and 21% polyester woven fabric, will be 6204.59.2010, Harmonized tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of other textile materials: of artificial fibers: other: containing 36 percent or more by weight of wool or fine animal hair: women’s. The duty rate will be 14.9% ad valorem.

The applicable subheading for the skirt, Style #392952, constructed from 48% wool, 21% rayon and 31% polyester woven fabric, will be 6204.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of synthetic fibers: other: containing 36 percent or more 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