The tariff classification of a girl’s skirt from China

NY L86114 July 15, 2005 CLA-2-62:RR:NC:TA:358 L86114 CATEGORY: Classification TARIFF NO.: 6204.59.4010 Mr. Charles Santarelli Mersant International Ltd. 158-12 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a girl’s skirt from China Dear Mr. Santarelli: In your letter dated July 5, 2005, you requested a tariff classification ruling on behalf of your client Parigi Group Ltd. The provided sample will be returned as per your request. Style B5544 is a girl’s scooter style skirt constructed of denim fabric. The outer shell is made of a 56% ramie, 27%, cotton, 15% polyester, 2% spandex fabric and the sewn-in shorts style liner is made of 98% cotton, 2% spandex fabric. The outer shell fabric imparts the essential characteristic to the article. The skirt features a metal button and zipper fly closure, a separate fabric waistband with a variety of stylized belt loops, two front patch pockets that are secured by flap closures with metal snaps and sewn-down front pleats with decorative metal grommets. The submitted sample is a girl’s size 10. You have inquired about the correct fiber content labeling for this garment. Please note The Federal Trade Commission enforces marking requirements regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. The applicable subheading for the skirt, style B5544, will be 6204.59.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of other textile materials, other, subject to cotton restraints. The duty rate is 6.6% ad valorem. The skirt falls within textile category designation 342. 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