CLA-2-62:RR:NC:TA:358 M85987

Mary Bailey
Sears Holdings Corp.
Import Dept 733IMP; A3-369B
3333 Beverly Road
Hoffman Estates, IL 60192

RE: The tariff classification of a skooter skirt with detachable coin purse from China

Dear Ms. Bailey:

In your letter dated August 15, 2006 you requested a classification ruling.

Submitted style GR66S073311/14/15 is a short skirt, manufactured from woven fabric of 98% cotton/2% spandex, and basically styled by a fly-front opening, a buttoned waistband, a shorter, knitted liner that resembles a pair of shorts, and a purse, snapped to the waistband, that is manufactured from the same fabric as is the skirt.

As you have requested, the sample garment is being returned.

The applicable subheading for this style will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…skirts and divided skirts, of cotton, other, other, girls’. The duty rate will be 8.2 per cent 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/.

The skirt falls within textile category designation 342. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division