The tariff classification of a girl’s skirt from China.

N018901 November 14, 2007 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Ms. Tami J. Mosley J.C. Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a girl’s skirt from China. Dear Ms. Mosley: In your letter dated October 17, 2007, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, is a skirt constructed of 64% polyester, 35% rayon, 1% metallic fiber woven fabric. The metallic fiber is limited to a small portion of the fabric. The skirt features a dropped waist, side zipper closure, with pleated and hemmed bottom. The skirt reaches to the wearer’s mid thigh. The applicable subheading for the skirt will be 6204.53.3020, 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: skirts and divided skirts: of synthetic fibers: other: 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 World Wide Web at http://www.usitc.gov/tata/hts/. The skirt falls within textile category 642. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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