810418 81 Ruling Active

The tariff classification of a skirt from Hong Kong.

Issued June 2, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.53.3020

Headings: 6204

Product description

The submitted sample, Style 1010 is a girls' 65% polyester, 35% cotton woven skirt. The garment fabric wraps in front and has a metal button closure at the waist. The skirt features five fabric belt loops, two rear patch pockets, and two front slash pockets. The garment also feature shorts underneath which are sewn to the skirt at the waist and the sides, and features three metal button front closures. When viewed from the front, the article imparts the visual impression of a skirt.

CBP rationale

The applicable subheading for the skirt, Style 1010, will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of synthetic fibers, other, other, girls'.

Full text

NY 810418 June 2, 1995 CLA-2-62:S:N5:358 810418 CATEGORY: Classification TARIFF NO.: 6204.53.3020 Mr. Tony Calta Who Says 1370 Broadway New York, N.Y. 10018 RE: The tariff classification of a skirt from Hong Kong. Dear Mr. Calta: In your letter dated May 12, 1995, you requested a tariff classification ruling. The submitted sample, Style 1010 is a girls' 65% polyester, 35% cotton woven skirt. The garment fabric wraps in front and has a metal button closure at the waist. The skirt features five fabric belt loops, two rear patch pockets, and two front slash pockets. The garment also feature shorts underneath which are sewn to the skirt at the waist and the sides, and features three metal button front closures. When viewed from the front, the article imparts the visual impression of a skirt. You state in your letter that the skirt will be imported for girls' sizes 4, 5, 6, and 6X. We are returning your sample as you requested. The applicable subheading for the skirt, Style 1010, will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of synthetic fibers, other, other, girls'. The rate of duty will be 16.9% ad valorem. The skirt falls within textile category designation 642. Based upon textile trade agreements, products of Hong Kong are presently subject to 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

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