CLA-2-61:62:OT:RR:NC:TA:361
Ms. Leslie Araki
SST International
10415 La Cienega Blvd.
P.O. Box 45347
Los Angeles, CA 90045
RE: The tariff classification of a woman’s woven and knit skirt from China.
Dear Ms. Araki:
In your letter dated May 27, 2008, on behalf of your client Active Brands (HK) Limited, you requested a classification ruling.
The submitted samples are described as follows:
Style #4748 – a woman’s skirt with shorts attached underneath. The skirt portion is constructed from 93% cotton and 7% spandex knit fabric. The garment features a flat elasticized waistband with a drawstring, slits at both sides, and a hemmed bottom. The shorts are of knit construction and feature hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric.
Style #8052 – a woman’s skirt with shorts attached underneath. The skirt portion is constructed from 100% cotton woven fabric. The garment features a wide flat elasticized waistband with a drawstring, and a hemmed bottom. The shorts are of knit construction and feature hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric.
Your samples are being returned.
The applicable subheading for the skirt, Style 4748, will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 8.3% ad valorem.
The applicable subheading for the skirt, Style 8052, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear), skirts and divided skirts, of cotton, other, other, women’s. The rate of duty will be 8.2% 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 skirts, Styles 4748 and 8052, fall within textile category 342. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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
Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division