The tariff classification of a ladies’ knit skirt from China

N246937 November 6, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Darlene Irish Talbots Import, LLC. Import Department 1 Talbots Drive Hingham, MA. 02043 RE: The tariff classification of a ladies’ knit skirt from China Dear Ms. Irish: In your letter dated October 7, 2013 you requested a tariff classification ruling. The submitted sample, Style 34018012, is a woman’s “bonded lace pencil skirt”. The outer surface of the garment is composed of 100% nylon lace like warp knit fabric. The backing is composed of 46.9% polyester, 30.7% acrylic, 9.3% rayon, 8.2% wool, 2.9% nylon and 2% cotton woven fabric. You state the bonding process is done with a chemical gel. The knee length skirt features a partial back opening with a 7 inch zipper; a rear hook and eye closure; and a hemmed bottom. This office agrees that the essential character is imparted by the lace like warp knit nylon fabric. We are returning your sample. The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), 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 ruing 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division