N215299 N2 Ruling Active

The tariff classification of a woman’s skirt from Hong Kong

Issued May 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.52.0010

Headings: 6104

Product description

The submitted sample, Style 27083, is a woman’s “Maxi” ankle-length knit skirt constructed of 100% cotton jersey. The pull-on skirt has an elasticized waistband; an all over 100% nylon mesh tiered ruffles design; and a hemmed bottom. It will be available in women’s sizes XS-XL. We are returning your sample as requested.

CBP rationale

The applicable subheading for the skirt, Style 27083, will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, knitted or crocheted, of cotton.

Full text

N215299 May 1, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Ms. Kim Roebke Brokerage Compliance Coordinator Phoenix International Freight Services, Ltd Chicago Branch 1501 N. Mittel Blvd, Wood Dale IL 60191 RE: The tariff classification of a woman’s skirt from Hong Kong Dear Ms. Roebke: In your letter dated April 23, 2012, you requested a classification ruling on behalf of your client Garnet Hill Inc. The submitted sample, Style 27083, is a woman’s “Maxi” ankle-length knit skirt constructed of 100% cotton jersey. The pull-on skirt has an elasticized waistband; an all over 100% nylon mesh tiered ruffles design; and a hemmed bottom. It will be available in women’s sizes XS-XL. We are returning your sample as requested. The applicable subheading for the skirt, Style 27083, will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, knitted or crocheted, of cotton. The duty rate will be 8.3 percent 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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