The tariff classification of a novelty skirt from China.
Issued May 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.53.2020
Headings: 6104
Product description
The submitted sample, identified as “Tutu with Satin Bow,” Walgreens item code (“WIC”) 287215, is a child’s pull-on novelty skirt. Although
CBP rationale
The applicable subheading for WIC 287215 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.
Full text
N241449 May 21, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS# 3163 Deerfield, IL 60015 RE: The tariff classification of a novelty skirt from China. Dear Mr. Vu: In your letter dated April 29, 2013, you requested a tariff classification ruling. The submitted sample, identified as “Tutu with Satin Bow,” Walgreens item code (“WIC”) 287215, is a child’s pull-on novelty skirt. Although you state that the garment is constructed of 100% polyester woven fabric, upon examination by this office, the fabric was determined to be of knit construction. The garment is constructed of overlapping gathered panels, stitched to a satin waistband. The skirt features an elasticized tunneled waistband, raw edges that do not easily fray or unravel and a bow sewn-on at the waist. The sample will be returned to you as requested. The applicable subheading for WIC 287215 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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