N204255 N2 Ruling Active

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

Issued February 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.53.3010

Headings: 6204

Product description

The submitted sample, style 9900, is a woman’s skirt constructed from 100% polyester woven fabric. The skirt features a narrow elasticized waistband, pleats and an asymmetrical bottom finished with overlock stitching. The skirt extends to the mid thigh area. We are returning your sample as you requested.

CBP rationale

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

Full text

N204255 February 29, 2012 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 skirt from China Dear Ms. Stanczak: In your letter dated February 6, 2012 you requested a classification ruling for a woman’s woven skirt. The submitted sample, style 9900, is a woman’s skirt constructed from 100% polyester woven fabric. The skirt features a narrow elasticized waistband, pleats and an asymmetrical bottom finished with overlock stitching. The skirt extends to the mid thigh area. We are returning your sample as you requested. The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ 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, Thomas J. Russo Director National Commodity Specialist Division

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