The tariff classification of a girl's wrap skirt from China.
Issued December 8, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2040
Headings: 6204
Product description
The submitted sample, Style #67071, is a girl's cotton denim wrap skirt. The skirt wraps in front, from right to left, has a three button closure down the left side, and a zippered closure in the rear. The garment also features two front box pleats, and denim shorts which attach to the skirt on the right side. The skirt shell fabric obscures the leg separation of the shorts.
CBP rationale
The applicable subheading for the skirt, Style #67071, will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's skirts and divided skirts, of cotton, other, blue denim, girls'.
Full text
NY 803961 December 8, 1994 CLA-2-62:S:N:N5:358 803961 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Mr. Louis J. DeMarco Carnisco International Express P.O. Box 300855 JFK Airport Station Jamaica, NY 11430-0855 RE: The tariff classification of a girl's wrap skirt from China. Dear Mr. DeMarco: In your letter dated November 8, 1994 you requested a tariff classification ruling. The submitted sample, Style #67071, is a girl's cotton denim wrap skirt. The skirt wraps in front, from right to left, has a three button closure down the left side, and a zippered closure in the rear. The garment also features two front box pleats, and denim shorts which attach to the skirt on the right side. The skirt shell fabric obscures the leg separation of the shorts. You state in your letter that the skirt will be imported in girl's sizes 4-6X and 7-14. The applicable subheading for the skirt, Style #67071, will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's skirts and divided skirts, of cotton, other, blue denim, girls'. The duty rate will be 8.7% ad valorem. The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints. 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
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