CLA-2-62:OT:RR:NC:TA:361

Mr. Jimmy Ching
Dress Barn/Maurices
30 Dunnigan Drive
Suffern, NY 10901

RE: The tariff classification of a woman’s woven skirt from Bangladesh.

Dear Mr. Ching:

In your letter dated December 21, 2010, you requested a classification ruling for a woven skirt.

The submitted sample, Style #DB4115, is a woman’s skirt with shorts attached underneath. The skirt and shorts are constructed from 98% cotton and 2% spandex woven fabric. The skirt portion of the garment features a flat waistband, five belt loops, a front opening with a combination zipper and two-button closure, two rear patch pockets, two front slash pockets, and a hemmed bottom. The shorts feature hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric.

Your sample is being returned as requested.

The applicable subheading for the skirt, Style DB4115, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), 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/.

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