CLA-2-62:OT:RR:NC:N3:360
Mr. Tim F. Weiss
Heim-Made
7704 Stonewood Court Edina, MN 55439 RE: The tariff classification of women’s skirts from Vietnam
Dear Mr. Weiss:
In your letter dated March 27, 2024, you requested a tariff classification ruling. Your sample will be returned as requested.
Style “Minne-Skirt” is a woman’s reversible skirt constructed from 100% polyester woven fabric. The garment features a partially elasticized waistband, a full zipper closure on one side, a partial zipper closure on the other side, a hemmed bottom, and a pouch that may be clipped to either side of the waist. The garment extends from the waist to the mid-thigh area and will also be imported in a version that reaches the lower calf area. The skirt and the pouch will not be divided for sale as individual components, and they are considered a composite good in which the skirt imparts the essential character.
The applicable subheading for both lengths of style “Minne-Skirt” will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: Other: Other: Women’s. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division