CLA-2-61:OT:RR:NC:N3:361
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ knit skorts from Mexico
Dear Ms. Florentino:
In your letter dated March 5, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 2410 is a woman’s knit skort constructed from 90 percent polyester and 10 percent spandex knit fabric. The garment is essentially a skirt permanently attached to an under short. The under short portion has hemmed leg openings and no padding at the crotch. The skirt portion has a flat elasticized waistband, a partial side slit, and a small right inside pocket at the waistband. The hemmed garment extends from the waist to the thigh area. You state that the garment will also be imported in girls’ sizes as style 2411.
The applicable subheading for style 2410 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts and divided skirts …knitted or crocheted: Of synthetic fibers. The duty rate will be 16 percent ad valorem.
The applicable subheading for style 2411 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division