The tariff classification of a woman’s knit skirt

N027677 May 27, 2008 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Jennifer Scott Expeditors Intl. of Washington, Inc. 21318 64th Avenue South Kent, WA. 98032 RE: The tariff classification of a woman’s knit skirt Dear Ms. Scott: In your letter dated March 7, 2008 you requested a tariff classification ruling on behalf of your client LuLuLemon Athletica Inc.. The submitted sample, Style W8102S, is a woman’s skirt. The top portion is constructed from 81 percent nylon and 19 percent spandex knit fabric. The bottom portion is asymmetrical and constructed from 93 percent nylon and 7 percent spandex knit fabric. The double layered upper portion of the skirt is 6 inches wide and acts as a waistband. The bottom portion consists of two layers of mesh fabric. You state that the garment can be worn as a skirt or as a top. Since the item is more specifically provided for in heading 6104, HTSUS, it will be classified as a skirt. We are returning your sample as you requested. The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. 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/. Style W8102S 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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