The tariff classification of a woman’s skirt from India

N223358 June 29, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Carolyn B. Malina Land’s End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a woman’s skirt from India Dear Ms. Malina: In your letter dated June 21, 2012, you requested a tariff classification ruling. The submitted sample, Style 423600, is a woman’s skirt constructed of 100 percent raschel nylon and 100 percent polyester georgette. The skirt features an outer shell that is completely covered with sequins sewn into the fabric; an inner liner sewn into the waistband; a rib knit elasticized waistband; and an unfinished bottom. The skirt extends from the waist to mid thigh. It will be available in women’s sizes XS-L We are returning your sample as requested. The applicable subheading for the woman’s skirt, Style 423600, 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