The tariff classification of a wrap skirt from Indonesia.
Issued May 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2040
Headings: 6204
Product description
The submitted sample, Style 30/31-13841, is a girl's cotton denim wrap skirt. The skirt panel wraps in front, from right to left and has a belt segment with buckle closure on the left side. The garment also has concealed shorts with a front zippered closure, 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 30/31-13841, 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 809297 May 17, 1995 CLA-2-62:S:N:N5:358 809297 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Ms. Judy Piccirillo Kids "R" Us 461 From Road Paramus, NJ 07652 RE: The tariff classification of a wrap skirt from Indonesia. Dear Ms. Piccirillo: In your letter dated April 13, 1995, you requested a tariff classification ruling. The submitted sample, Style 30/31-13841, is a girl's cotton denim wrap skirt. The skirt panel wraps in front, from right to left and has a belt segment with buckle closure on the left side. The garment also has concealed shorts with a front zippered closure, 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 7-16. The applicable subheading for the skirt, Style 30/31-13841, 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 8.6% ad valorem. The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of Indonesia are presently be 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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