CLA-2-61:OT:RR:NC:N3:358
Mr. Andre Ryu
Wicked Fashion Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024
RE: The tariff classification of a girls’ skirt and pants from China.
Dear Mr. Ryu:
In your letter dated November 5, 2007, you requested a classification ruling. The submitted samples are being retained for reference purposes.
Style 8888-6666 consists of a blue denim skirt with detachable knit pants. The skirt is made of fabric that is 90% cotton, 10% polyester. The pants are made of fabric that is 93% polyester, 7% spandex. The skirt and pants connect by means of interior elastic fabric loops located at the pant sides which attach to interior buttons at the interior waist skirt sides. The skirt and pants can be worn together or separately, as individual pieces.
The skirt has two front patch pockets, one of which has an interior coin pocket, two rear patch pockets , a partially elasticized rear waistband, five belt loops and a front zippered placket with metal snap closure. The skirt has attached ruffled fabric at the bottom.
The pants have legging style construction and feature a fabric covered elasticized waist, hemmed fabric at the ankle openings and a leopard animal screen print design. The submitted sample is a size 5.
The applicable subheading for the skirt will be 6204.52.2040 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, blue denim, girls’. The duty rate will be 8.2 percent ad valorem.
The applicable subheading for the pants will be 6104.63.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, girls’, other, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 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/.
The cotton skirt falls within textile category designation 342. The synthetic fiber pants fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 Bruce Kirschner at 646 733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division