CLA-2-61:OT:RR:NC:N3:361

Mr. Shaul Ashkenazy
Exist, Inc.
1650 NW 23rd Avenue
Fort Lauderdale, FL 33311

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

Dear Mr. Ashkenazy:

In your letter dated January 11, 2013 you requested a tariff classification ruling.

The submitted sample, Style number 4132, is a woman’s skirt constructed of 60 percent polyester, 35 percent cotton, and 5 percent spandex. The skirt features an outer shell that is completely covered with sequins sewn into the fabric; a 2 inch rib knit elasticized waistband; 3 horizontal pin-tuck rows in the front and back; and a hemmed bottom. The skirt extends from the waist to mid-thigh. The skirts will be available in women’s sizes S-L.

We are returning your sample.

The applicable subheading for the woman’s skirt, style number 4132 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,

Thomas J. Russo
Director
National Commodity Specialist Division