N172503 N1 Ruling Active

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

Issued July 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.59.4040

Headings: 6204

Product description

The submitted sample, Style #24944, is a woman’s skirt with an outer layer constructed from 100% silk crinkled woven fabric, and a lining constructed from 100% rayon knit fabric. The skirt features an elasticized waistband, and seven layers of crinkled ruffled overlays. We are returning your sample as you requested.

CBP rationale

The applicable subheading, for Style #24944, will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirt and divided skirts (other than swimwear), skirts and divided skirts, of other textile materials, other, other, of silk, containing 70 percent or more by weight of silk or silk waste.

Full text

N172503 July 19, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.59.4040 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a woman’s woven skirt from China. Dear Ms. Watson: In your letter dated June 16, 2011, you requested a tariff classification ruling for a woman’s woven skirt. The submitted sample, Style #24944, is a woman’s skirt with an outer layer constructed from 100% silk crinkled woven fabric, and a lining constructed from 100% rayon knit fabric. The skirt features an elasticized waistband, and seven layers of crinkled ruffled overlays. We are returning your sample as you requested. The applicable subheading, for Style #24944, will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirt and divided skirts (other than swimwear), skirts and divided skirts, of other textile materials, other, other, of silk, containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.6% advalorem. 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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