N238165 N2 Ruling Active

The tariff classification of woman’s woven skirt from China

Issued February 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.53.3010

Headings: 6204

Product description

The submitted sample, Style number 8015, is a woman’s skirt constructed from 100 percent polyester woven fabric. The skirt is pleated throughout and has an inner liner sewn into the waistband; a 3 inch rib knit elasticized waistband, a matte faux plastic belt in front; and an over-lock stitching finished bottom. The skirt extends from the waist to the lower thigh. It will be available in women’s sizes S-XL. We are returning your sample.

CBP rationale

The applicable subheading for style number 8015 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

N238165 February 21, 2013 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.53.3010 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue Fort Lauderdale, FL 33311 RE: The tariff classification of woman’s woven skirt from China Dear Mr. Ashkenazy: In your letter dated January 30, 2013 you requested a tariff classification ruling. The submitted sample, Style number 8015, is a woman’s skirt constructed from 100 percent polyester woven fabric. The skirt is pleated throughout and has an inner liner sewn into the waistband; a 3 inch rib knit elasticized waistband, a matte faux plastic belt in front; and an over-lock stitching finished bottom. The skirt extends from the waist to the lower thigh. It will be available in women’s sizes S-XL. We are returning your sample. The applicable subheading for style number 8015 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, Thomas J. Russo Director National Commodity Specialist Division

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