Lyocell Flared Skirt from China
Flared skirt made from lyocell (artificial cellulosic fiber), full and circular for girls' party wear, woven construction. Under HTS 6204.29.2015 for artificial fiber skirts/divided skirts, prima facie over other headings, non-knitted.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Classify girls' by size/cut if ambiguous; lab certify lyocell content
• Pitfall: ensemble bundling increases scrutiny