CLA-2-61:OT:RR:NC:TA:361
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of a woman’s skirt from China
Dear Ms Lee:
In your letter dated February 9, 2011 you requested a classification ruling for a woman’s skirt.
The submitted sample, Style 48998, is a woman’s skirt constructed from 100% merino wool knit fabric and calf leather. The skirt is composed of two materials, a front and back panel of knit fabric and side panels of calf leather. Each of these two materials comprise approximately 50 percent of the garment. The top and bottom panels of the leather are cut. The knit fabric has a tubular top and a self start bottom. The garment extends from the waist to below the knees.
Since the skirt is constructed of knit fabric and leather components, neither the knit fabric nor the leather imparts the essential character. The skirt will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
We are returning your sample as you requested.
The applicable subheading for the woman’s skirt will be 6104.51.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts and divided skirts: Of wool or fine animal hair, women’s. The duty rate will be 14.9% 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 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division