The tariff classification of a woman’s knit skort from China
Issued November 30, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.53.2010
Headings: 6104
Product description
Style WWW31647 is a woman’s knit skort composed of 89 percent polyester, and 11 percent spandex knit fabric. The under short is composed of 93 percent polyester, and 7 percent spandex knit mesh fabric. The garment is essentially a skirt permanently attached to the under short. The under short portion has hemmed leg openings. The skirt portion features an enclosed flat elasticized waistband, overlock stitching at the side seams and a hemmed bottom. The garment extends from the waist to above the knee.
CBP rationale
The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.
Full text
N280873 November 30, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Ennette Palecek The Folsom Corporation 43 McKee Drive Mahwah, New Jersey 07430 RE: The tariff classification of a woman’s knit skort from China Dear Ms. Palecek: In your letter dated November 1, 2016, you requested a tariff classification ruling, Your sample will be returned to you, as requested. Style WWW31647 is a woman’s knit skort composed of 89 percent polyester, and 11 percent spandex knit fabric. The under short is composed of 93 percent polyester, and 7 percent spandex knit mesh fabric. The garment is essentially a skirt permanently attached to the under short. The under short portion has hemmed leg openings. The skirt portion features an enclosed flat elasticized waistband, overlock stitching at the side seams and a hemmed bottom. The garment extends from the waist to above the knee. The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments from Vietnam
The tariff classification of a woman’s skirt from Mexico
The tariff classification of a woman’s skirt from Mexico
The tariff classification of a woman’s knit skirt from China
The tariff classification of a tutu from China
The tariff classification of a tutus from China
The tariff classification of a tutus from China
The tariff classification of woman’s and girl’s knit skirts from Mexico
The tariff classification of a woman’s knit skirt from China
The tariff classification of women’s and girls’ knit skorts from Mexico
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →