The tariff classification of a novelty skirt from China.
Issued July 29, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.53.2020
Headings: 6104
Product description
You submitted a sample, identified as style number AC14-0099, which you refer to as a Sparkle Tutu Skirt. The item is a child’s novelty skirt constructed from 100% polyester knit fabric. The gathered, multiple layered garment features a well-made waist and sturdy interior seams. The waist is embellished with a sequined band. The two outermost skirts are constructed of a mesh fabric that does not easily fray or unravel. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for style number AC14-0099 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
N243945 July 29, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty skirt from China. Dear Ms. Benedetto: In your letter dated July 2, 2013, you requested a tariff classification ruling. You submitted a sample, identified as style number AC14-0099, which you refer to as a Sparkle Tutu Skirt. The item is a child’s novelty skirt constructed from 100% polyester knit fabric. The gathered, multiple layered garment features a well-made waist and sturdy interior seams. The waist is embellished with a sequined band. The two outermost skirts are constructed of a mesh fabric that does not easily fray or unravel. The sample will be returned to you as requested. The applicable subheading for style number AC14-0099 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. 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/. 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. 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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