The tariff classification of a woman’s skirt from China.

N125023 March 29, 2011 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.51.0010 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 September 24, 2010, you requested a classification ruling for a woman’s skirt. The submitted sample, Style #D158053, is a woman’s skirt with a lining. A swatch of the outer portion of the skirt was submitted to our laboratory for analysis. The lab reports that the outer portion of the garment is constructed from 100% extra fine merino wool open-work fabric. The lab also states that the sample is not of woven, knitted or crocheted construction and has been manufactured by simply twisting or wrapping around of two yarns. The skirt features a flat waistband, a zipper at the left side, a lining constructed from 100% woven silk fabric, and crochet finishing the bottom. Your sample is being returned as requested. The applicable subheading for the skirt, Style D158053, will be 6204.51.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, (other than swimwear), skirts and divided skirts, of wool or fine animal hair, women’s. The rate of duty will be 14% 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