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

N062243 May 29, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Ms. Zoey Yang Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a girl’s skirt from China. Dear Ms. Yang: In your letter dated May 18, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The sample, Style 1094105 is a girl’s velour trim skirt. The skirt has a flat front waistband and an elasticized rear waist. The outer shell fabric, except for the 3 ½ wide garment hem, is made of woven polyester sateen fabric. The wide hem is made of knit polyester velour fabric. The essential characteristic of the skirt is imparted by the polyester sateen fabric. The lower part of one side of the skirt has embroidery work in the shape of a flower and two fabric rosettes. The applicable subheading for Style 1094105 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 (other than swimwear), skirts and divided skirts, of synthetic fibers, other, other, girls’. The rate of duty 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/. 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