"Seth has a new skirt."
Translation:عِنْد سيث تَنّورة جَديدة.
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Ok, I'll try to explain this without getting verbose. عند is a preposition (at/with, although we translate it as "have"), and the various letters after it are the pronoun suffixes. I have عندي You have عندك He has عنده In this case, we are using the noun (Seth) instead of a pronoun suffix, so it's just عند
It is "3ind" where the "3ain" ع letter is with kasra, ie. "3i" عِ . Furthermore, if we follow Standard, عِنْد is pronounced as "3inda" عِنْدَ -- and is always as "3inda" at any case.
(Update: I got a downvote without any reason for my legitimate answer).