The tariff classification of a woman’s skirt from China

N208425 March 27, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Martha Long Pacific Alliance USA Inc. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s skirt from China Dear Ms. Long: In your letter dated February 28, 2012 you requested a classification ruling. The submitted sample, Style K234, is a woman’s skirt constructed of 100 percent polyester quilted knit fabric with a gold foil coating of polyurethane and 100 percent polyester fiber fill. It has a liner constructed of 100 percent polyester taffeta woven fabric. The quilting operation is done in the piece. The skirt features a partial front opening with a zipper closure; two rear inset pockets with a zipper closure; and a wide waistband. You suggest classification under heading 6113, HTS, as a coated garment. Though the garment is coated, the fabric is excluded from classification under heading 5903 because the quilting was done in the piece. Chapter 59 note 2(a)(6) and HQ ruling 955466 noted. We are returning your sample as you requested. The applicable subheading will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s….skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16% 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, Thomas J. Russo Director National Commodity Specialist Division