CLA-2-61:OT:RR:NC:3:358
Mr. Spencer Hutchins
AKA International, Inc.
1200 South 192nd Street
Suite 103
SeaTac, WA 98148
RE: The tariff classification of girl’s skirt from China and Vietnam.
Dear Mr. Hutchins:
In your letter dated June 25, 2008, on behalf of Kandy Kiss of California, you requested a classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style E54S0474-00N is a girl’s skirt constructed from cotton knit fabric. The skirt falls above the knee and has an attached panty constructed from knit man-made fabric sewn into the skirt at the waist. The skirt features a rib-knit elasticized waistband with a nonfunctional tie. It has front pockets with contrast color decorative stitching and decorative stitching under the waistband and on the hemmed bottom.
The applicable subheading for style E54S0474-00N will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirt and divided skirts: of cotton, girls’. The duty rate will be 8.3 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Style E54S0474-00N falls within textile category 237. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division