N254902 N2 Ruling Active

The tariff classification of a woman’s skirt from China

Issued July 25, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

Your sample will be returned as requested. Style NC7011 is a woman’s skirt composed of 100% polyester knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The knee length skirt features a partial back opening secured with a zipper closure and a back slit. The bottom of the skirt is finished with capping.

CBP rationale

The applicable subheading for the style NC7011 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.

Full text

N254902 July 25, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s skirt from China Dear Ms. Rainbow: In your letter dated June 26, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style NC7011 is a woman’s skirt composed of 100% polyester knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The knee length skirt features a partial back opening secured with a zipper closure and a back slit. The bottom of the skirt is finished with capping. The applicable subheading for the style NC7011 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 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 the 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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