CLA-2-61 OT:RR:NC:N3:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a novelty skirt from China.
Dear Ms. Benedetto:
In your letter dated October 15, 2014, you requested a tariff classification ruling.
The submitted sample, which you identify as a “Waterfall Skirt,” style number OEM15-0199, is a girl’s novelty skirt. The garment, which is constructed of 100% polyester fabric, has multiple layers of knit mesh fabric with a woven liner. The skirt has a gathered waist with wide elastic, overlocked stitched interior seams, and an asymmetrical, waterfall cut hemline. The hemline of each knit overskirt is trimmed with a sewn-on ruffle.
The sample will be returned to you as requested.
The applicable subheading for style number OEM15-0199 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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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 Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division