CLA-2-61:OT:RR:NC:N3:361

Ms. Karen Paitsell
Augusta Sportswear
P.O. Box 14939
Auguata, GA 30919

RE: The tariff classification of woman’s and girl’s knit skirts from Mexico

Dear Ms. Paitsell:

In your letter dated January 11, 2016, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style 9145, “Pike Skirt”, is a woman’s skirt constructed from two different knit fabrics. The front and back panels are constructed from 90 percent polyester, 10 percent spandex knit fabric. The contrasting bottom trim is constructed from 100 percent polyester double knit fabric. The pull-on skirt extends from the waist to the mid-thigh area and features a 1-inch wide elasticized waistband, a partial side slit, and a 1¾ inch three stripe trimmed bottom. Style 9145 will be imported in ladies’ sizes S-XL. You state the garment will also be imported as style 9146 in girls’ sizes XS-L.

The applicable subheading for style 9145 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts…knitted or crocheted: Of synthetic fibers: Other…..Women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 9146 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts…knitted or crocheted: Of synthetic fibers: Other…..Girls’. The duty rate 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 Antoinette Peek-Williams at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division