10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s and girl’s knit skirt from Mexico.
Issued August 30, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N118196 (August 30, 2010)
Tariff classification
HTS codes: 6104.53.2020, 6104.53.2010
Headings: 6104
Product description
The submitted sample, Style #9130, is a woman’s “Fusion” skirt constructed from 100% polyester knit fabric. The garment, which will be imported in women’s sizes S-2XL, features an elasticized waist, a partial pleated front and a hemmed bottom.
CBP rationale
The applicable subheading for the skirt, Style 9130, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. The applicable subheading for the skirt, Style 9131, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Girls’.
Full text
N118196 August 30, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010; 6104.53.2020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s and girl’s knit skirt from Mexico. Dear Mr. Rizner: In your letter dated August 2, 2010, you requested a tariff classification ruling. The submitted sample, Style #9130, is a woman’s “Fusion” skirt constructed from 100% polyester knit fabric. The garment, which will be imported in women’s sizes S-2XL, features an elasticized waist, a partial pleated front and a hemmed bottom. You state that the garment will also be imported in girls’ sizes XXS-L under Style #9131. We are returning your sample as you requested. The applicable subheading for the skirt, Style 9130, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. The duty rate will be 16% ad valorem. The applicable subheading for the skirt, Style 9131, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Girls’. 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
More rulings on the same tariff codes
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of women’s garments from Vietnam
The tariff classification of a woman’s skirt from Mexico
The tariff classification of a woman’s skirt from Mexico
The tariff classification of a woman’s knit skirt from China
The tariff classification of a tutu from China
The tariff classification of a tutu from China
The tariff classification of a woman’s knit skort from China
The tariff classification of a girl’s cheer set from China
The tariff classification of a tutus from China
Follow N118196
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.