CLA-2-61:OT:RR:NC:N3:361
Ms. Amy Hess
Problem Solvers Ltd.
11205 S. La Cienega Boulveard
Los Angeles, California 90045
RE: The tariff classification of a woman’s skirt from China
Dear Ms. Hess:
In your letter dated July 14, 2016, on behalf of James Perse Enterprises Inc., you requested a tariff classification ruling, The sample will be returned to you, as requested.
Style WBM5816 is a woman’s “Maxi” calf-length skirt constructed from 50 percent cotton, 20 percent viscose, 19 percent polyester and 11 percent wool knit fabric. The pull-on skirt features an enclosed elasticized waistband, a drawstring closure, two side pockets, a 16 inch back slit and a hemmed bottom.
Style WBM5816(a), a woman’s skirt constructed from 50 percent cotton, 30 percent viscose, and 20 percent polyester knit fabric, however, you have not provided a sample.
In your letter, you requested classification under 6104.59.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ skirts, divided skirts…, knitted or crocheted: Of other textile materials: Other: Subject to cotton restraints. We disagree with this classification. Styles WBM5816 and WBM5816(a), are constructed from chief weight cotton knit fabric and are more specifically provided for within subheading 6104.52, HTSUS. Section XI, Subheading Note 2 (A), HTSUS, states in pertinent part: products of chapters 56-63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected for classification which predominates by weight. Consequently, the applicable subheading for style WBM5816 and WBM5816(a), will be 6104.52.0010, (HTSUS), which provides which provides for women’s or girls’ skirts, knitted or crocheted, of cotton. The rate of duty will be 8.3 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