The tariff classification of woman’s and girls’ skirts from Mexico

N234033 October 12, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.53.2010, 6104.53.2020 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s and girls’ skirts from Mexico Dear Ms. Florentino: In your letter dated October 2, 2012, you requested a tariff classification ruling. The submitted sample, Style 9205, is a woman’s knit short skirt constructed of 90 percent polyester and 10 percent spandex wicking mesh fabric. The skirt features a 1-inch wide elastic waistband; a contrasting color triangle shaped insert that measures 8-inches in height and 10-inches at the widest point across the base on the left side seam; and a hemmed bottom. Style 9205 will be available in ladies’ sizes S-2XL and style 9206 will be offered in girls’ sizes XXS-L. We are returning your sample as requested. The applicable subheading for the skirt, style 9205 (Ladies) will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. The duty rate will be 16% ad valorem. The applicable subheading for the skirt, style 9206 (Girls) will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ skirts and divided skirts, knitted or crocheted: Of synthetic fibers, Other, Women’s. 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