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N128000 N1 Ruling Active

The tariff classification of a woman’s woven wrap skirt from China.

Issued November 17, 2010 by U.S. Customs and Border Protection.

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N1 N128000 (November 17, 2010)

Tariff classification

HTS codes: 6204.53.3010

Headings: 6204

Product description

The submitted sample, Style #MC800, is a woman’s wrap skirt constructed from 100% polyester woven fabric. The fabric of the skirt overlaps for sufficient coverage. The skirt panel wraps in front, from right to left, and features an elasticized waist, a two-button closure at the front of the waist, and over-lock stitching finishing the bottom. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the skirt, Style MC800, will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts and divided skirts, of synthetic fibers, other, women’s.

Full text

N128000 November 17, 2010 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.53.3010 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s woven wrap skirt from China. Dear Ms. Stanczak: In your letter dated September 30, 2010, you requested a tariff classification ruling for a woman’s woven wrap skirt. The submitted sample, Style #MC800, is a woman’s wrap skirt constructed from 100% polyester woven fabric. The fabric of the skirt overlaps for sufficient coverage. The skirt panel wraps in front, from right to left, and features an elasticized waist, a two-button closure at the front of the waist, and over-lock stitching finishing the bottom. We are returning your sample as you requested. The applicable subheading for the skirt, Style MC800, will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts and divided skirts, of synthetic fibers, other, women’s. 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

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