The tariff classification of a girl’s skirt from Vietnam.

N250551 March 11, 2014 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Kim O’Byrne-Rozman Jones Jeanswear Group Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a girl’s skirt from Vietnam. Dear Ms. O’Byrne-Rozman: In your letter dated February 12, 2014, you requested a tariff classification ruling. The submitted sample, identified as style JGK780-NAT, is a girl’s (size 5) skirt constructed of both cotton and synthetic fabric components. The multi-layered skirt has a tunneled, elasticized waistband. The hemmed bottom inner skirt is constructed from 100% cotton knit fabric. The outer skirt is divided into two different layers; the top half of the skirt has a double layer of polyester tulle fabric, and the bottom half of the skirt is composed of open-work 95% nylon and 5% spandex knit fabric. The skirt will be imported in girl’s sizes (4-16) and in toddler sizes (2T-4T). The knit synthetic fabrics of the outer skirt impart the essential character of the garment. The sample will be returned to you as requested. The applicable subheading for style JGK780-NAT will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 Kimberly Praino at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division