The tariff classification of a divided skirt from Macau.
Issued November 14, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3020
Headings: 6204
Product description
The submitted sample, Style 51092813, size XS, is a girl's rayon woven divided skirt. The skirt has a rear elasticized waist, a three button closure at the left side, a right slash pocket, and hemmed leg openings. The leg separation is not visible when the garment is viewed from the front.
CBP rationale
The applicable subheading for the skirt will be 6204.59.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' skirts and divided skirts, other textile materials, of artificial fibers, other, other, girls'.
Full text
NY 803183 November 14, 1994 CLA-2-62:S:N:N5:358 803183 CATEGORY: Classification TARIFF NO.: 6204.59.3020 Ms. Celina O'Brien Talbots 175 Beal Street Hingham, Massachusetts 02043 RE: The tariff classification of a divided skirt from Macau. Dear Ms. O'Brien: In your letter dated October 12, 1994, you requested a tariff classification ruling. The submitted sample, Style 51092813, size XS, is a girl's rayon woven divided skirt. The skirt has a rear elasticized waist, a three button closure at the left side, a right slash pocket, and hemmed leg openings. The leg separation is not visible when the garment is viewed from the front. You state in your letter that the skirt will be imported in sizes 4 - 6X and 7-14. We are returning your sample as you requested. The applicable subheading for the skirt will be 6204.59.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' skirts and divided skirts, other textile materials, of artificial fibers, other, other, girls'. The rate of duty will be 17% ad valorem. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of the Macau are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a girls' skirt from China.
The tariff classification of a girl's divided skirt fromIndia.
The tariff classification of a girl's divided skirt fromHong Kong.
The tariff classification of girls' apparel from Hong Kong.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →