CLA-2-61:OT:RR:NC:N3:361
Ms. Ennette Palecek
The Folsom Corporation
43 McKee Drive
Mahwah, New Jersey 07430
RE: The tariff classification of a woman’s knit skort from China
Dear Ms. Palecek:
In your letter dated November 1, 2016, you requested a tariff classification ruling, Your sample will be returned to you, as requested.
Style WWW31647 is a woman’s knit skort composed of 89 percent polyester, and 11 percent spandex knit fabric. The under short is composed of 93 percent polyester, and 7 percent spandex knit mesh fabric. The garment is essentially a skirt permanently attached to the under short. The under short portion has hemmed leg openings. The skirt portion features an enclosed flat elasticized waistband, overlock stitching at the side seams and a hemmed bottom. The garment extends from the waist to above the knee.
The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s. 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 https://hts.usitc.gov/current.
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,
Steven Mack
Director
National Commodity Specialist Division