N240513 N2 Ruling Active

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

Issued April 24, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.53.2010

Headings: 6104

Product description

The submitted sample, Style #7202, is a woman’s skirt constructed from 90 percent polyester and 10 percent spandex knit fabric. The skirt features a pieced construction, a wide elastic knit waistband and a hemmed bottom. We are returning your sample.

CBP rationale

The applicable subheading for the woman’s skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers.

Full text

N240513 April 24, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Mr. Shaul Ashkenazy Exist, Inc. 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s knit skirt from China Dear Mr. Ashkenazy: In your letter dated March 28, 2013 you requested a tariff classification ruling. The submitted sample, Style #7202, is a woman’s skirt constructed from 90 percent polyester and 10 percent spandex knit fabric. The skirt features a pieced construction, a wide elastic knit waistband and a hemmed bottom. We are returning your sample. The applicable subheading for the woman’s skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. 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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