The tariff classification of women’s and girls’ knit skort from Mexico

N099477 April 5, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010; 6104.53.2020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s and girls’ knit skort from Mexico Dear Mr. Rizner: In your letter dated March 29, 2010 you requested a classification ruling. The submitted sample, style 1285, is a woman’s knit skort constructed from 90 percent polyester and 10 percent spandex knit fabric. The garment is essentially a skirt permanently sewn to a pair of shorts. The skirt portion has an elasticized waistband; a side slit; a contrasting color insert on both side seams; and a bottom finished with contrasting color trim. The shorts portion has hemmed leg openings. The skorts will be imported in ladies’ sizes S-XL under style 1285 and in girls’ sizes S-L under style 1286. We are returning the sample as requested. The applicable subheading for the women’s skort, style 1285, will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts and divided skirts …knitted or crocheted: Of synthetic fibers. The duty rate will be 16 percent ad valorem. The applicable subheading for the girls’ skort, style 1286, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." 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 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