The tariff classification of a girl’s skirt from China

NY M81627 March 2, 2006 CLA-2-62:RR:NC:TA:358 M81627 CATEGORY: Classification TARIFF NO.: 6204.52.2080 Ms. Jane Bae Sinoer USA 237 West 37trh Street, 13th Floor New York, NY 10018 RE: The tariff classification of a girl’s skirt from China Dear Ms. Bae: In your electronic ruling request dated January 25, 2006 and follow-up correspondence dated February 20, 2006, you requested a tariff classification ruling. Style 943474 is a girl’s scooter style skirt. The outer shell is made of green denim cotton fabric and the sewn-in shorts style liner is made of 95% cotton, 5% spandex knit fabric. The outer shell fabric imparts the essential characteristic to the article. The skirt features a metal button and zipper fly closure, a separate fabric waistband with five belt loops, two front pockets, one with an interior coin pocket and two rear patch pockets. For ruling purposes it is assumed the item is sized for girls 7-16. The applicable subheading for the skirt, style 943474, will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, other, girls’. The duty rate is 8.2% ad valorem. The skirt falls within textile category designation 342. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division