The tariff classification of children’s skirts from China.

N035495 August 25, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Maureen Ford Toys”R”Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of children’s skirts from China. Dear Ms. Ford: In your letter dated August 12, 2008, you requested a classification ruling. The sample which you submitted is being returned as requested. Items 506421 and 421, Dream Dazzlers Skirts, are made of knit nylon fabric. Item 506421 is a multi-layered skirt with a dropped waist, tunneled elastic waistband and ruffles. Item 421 is also a multi-layered skirt with strips of netting and a strip of spangles with textile rosettes on the waistband. The skirts are well made with a finished waistband, multi-layers and sewn-on embellishments. The applicable subheading for Items 506421 and 421 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The duty rate will be 16 percent ad valorem. The textile category designation is 642. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division