CLA-2-61:OT:RR:NC:TA:361
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a woman’s and girl’s knit skirt from Mexico.
Dear Mr. Rizner:
In your letter dated July 20, 2010, you requested a tariff classification ruling.
The submitted sample, Style #9115, is a woman’s “Liberty” skirt constructed from 100% polyester double knit fabric. The garment, which will be imported in women’s sizes S-2X, features an elasticized waist, large pleats, and a hemmed bottom. You state that the garment will also be imported in girls’ sizes XXS-L, under Style #9116.
We are returning your sample as you requested.
The applicable subheading for the skirt, Style 9115, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. The duty rate will be 16% ad valorem.
The applicable subheading for the skirt, Style 9116, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Girls’. 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