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

N098216 March 31, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s knit skirt from China Dear Ms. Stanczak: In your letter dated March 16, 2010 you requested a tariff classification ruling. The submitted sample, Style #4079, is a woman’s dance skirt constructed from 93 percent nylon and 7 percent spandex mesh knit fabric. The waistband is composed of 88 percent polyester and 12 percent spandex knit fabric. The skirt features a wide rib knit waistband, a side slit and an unfinished bottom. We are returning your sample as you requested. The applicable subheading for the woman’s skirt 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/. 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