The tariff classification of a woman’s woven skirt from China

N024437 April 7, 2008 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.53.3010 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of a woman’s woven skirt from China Dear Ms. Boullet: In your letter dated February 29, 2008 you requested a classification ruling for a woman’s woven skirt. Style TL4129 is a women’s skirt constructed from 61 percent polyester and 39 percent cotton woven fabric. The skirt features a fly opening with a zipper closure, a flat waistband with five belt loops and a button and hook and bar closures, a small pocket on the right hip and hemmed leg openings. The skirt has three small embroidered logos, one on the right leg, the left leg and the back left hip. The design of the leg separation on the garment is such that it gives the appearance of a skirt. The leg separation is not apparent when the garment is viewed from the front. We are returning your sample as you requested. The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, of synthetic fibers, other, women’s. The duty rate will be 16 % 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 category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division