CLA-2-61:OT:RR:NC:TA:361
Ms. Maylynn Ha
New Century Customs Broker Inc.
8780 Jade LN
Rosemead, CA 91770
RE: The tariff classification of a woman’s skirt from China
Dear Ms. Ha:
In your letter dated October 22, 2010 you requested a classification ruling on behalf of your client Top Value Inc.
The submitted sample, Style 102G0103547, is a woman’s knitted skirt. You state it is constructed from 80 percent polyester and 20 percent rubber. The rubber is textile covered. The skirt extends from the waist to mid thigh and is completely covered with sequins.
We are returning your sample as you requested.
The applicable subheading 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 CommoditySpecialist Division