The tariff classification of a girl's wrap skirt from the Philippines.
Issued March 3, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.53.3020
Headings: 6204
Product description
The submitted sample, Style #L5929R, is a girl's polyester woven wrap skirt. The skirt wraps in front, from right to left and has a hook and button closure on the left side. The garment also has an elasticized rear waist, and concealed shorts, with a front zippered closure, which attach to the skirt on the right side, and a hemmed bottom. The skirt shell fabric obscures the leg separation of the shorts, when the item is viewed from the front.
CBP rationale
The applicable subheading for the skirt, Style #L5929R, will be 6204.53.3020 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's skirts and divided skirts, of synthetic fibers, other, other, girls'.
Full text
NY 806430 March 3, 1995 CLA-2-62:S:N:N5:358 806430 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Jerry Chizamadia French Toast By Lollytogs 600 Markley Street Port Reading, New Jersey 07064 RE: The tariff classification of a girl's wrap skirt from the Philippines. Dear Mr. Chizmadia: In your letter dated January 27, 1995, you requested a tariff classification ruling. The submitted sample, Style #L5929R, is a girl's polyester woven wrap skirt. The skirt wraps in front, from right to left and has a hook and button closure on the left side. The garment also has an elasticized rear waist, and concealed shorts, with a front zippered closure, which attach to the skirt on the right side, and a hemmed bottom. The skirt shell fabric obscures the leg separation of the shorts, when the item is viewed from the front. You state in your letter that the skirt will be imported in girl's sizes 71/2 to 181/2, 16 to 22, 4-6X(7) and 7 to 14. We are sorry that we will not be able to provide you with a binding ruling for sizes 16 to 22. We do suggest, however, that you submit a sample of each size to U.S. Customs, requesting a binding ruling. The applicable subheading for the skirt, Style #L5929R, will be 6204.53.3020 Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's skirts and divided skirts, of synthetic fibers, other, other, girls'. The duty rate will be 16.9% ad valorem. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of the Philippines 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
More rulings on the same tariff codes
The tariff classification of a costume from China
The tariff classification of costumes from China
The tariff classification of a tutu’s from China
The tariff classification of a comforter, pillow sham and costume skirt from China
The tariff classification of costume skirts from China.
The tariff classification of costume skirts from China.
The tariff classification of a child’s costume skirt from China.
The tariff classification of dancewear from Honduras
The tariff classification of children’s tutus/skirts from China.
The tariff classification of dancewear from China
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 →