CLA-2-61:OT:RR:NC:N3:361
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ knit skorts from Mexico
Dear Mr. Rizner:
In your letter dated December 22, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 2420 is a woman’s knit skort. The yoke is constructed from 94% polyester and 6% spandex knit fabric. The front panel, the back panel, and the waistband are constructed from 90% polyester and 10% spandex knit fabric. The garment is essentially a skirt permanently attached to an under short. The under short portion has hemmed leg openings and no padding at the crotch. The skirt portion has a flat elasticized waistband and a small right inside pocket at the waistband. The hemmed garment extends from the waist to the upper thigh area. You state that the garment will also be imported in girls’ sizes as style 2421.
The applicable subheading for style 2420 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts and divided skirts …knitted or crocheted: Of synthetic fibers. The duty rate will be 16 percent ad valorem.
The applicable subheading for style 2421 will be 6104.53.2020, 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.
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 Rackett at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division