The tariff classification of a wrap skirt from China.
Issued September 5, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2040
Headings: 6204
Product description
The submitted sample, Style # TG36201, GG36201, is a girl's woven cotton denim skirt with biker shorts attached underneath. The skirt portion features a partial elasticized waist with 3 belt loops, a three button front closure, a plastic belt and a hemmed bottom. The biker shorts are constructed of cotton knit fabric with hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric.
CBP rationale
The applicable subheading for the wrap skirt will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of cotton, blue denim, girls'.
Full text
NY 813285 September 5, 1995 CLA-2-62:S:N5:358 813285 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Mr. Joseph Lee Basic Elements 1016 S. Vail Avenue Montebello, California 90640 RE: The tariff classification of a wrap skirt from China. Dear Mr. Lee: In your letter dated August 7, 1995, you requested a tariff classification ruling. The submitted sample, Style # TG36201, GG36201, is a girl's woven cotton denim skirt with biker shorts attached underneath. The skirt portion features a partial elasticized waist with 3 belt loops, a three button front closure, a plastic belt and a hemmed bottom. The biker shorts are constructed of cotton knit fabric with hemmed leg openings. The leg opening is completely obscured by the skirt shell fabric. You state in your letter that the skirt will be imported in girls' sizes 2T to 4T, and 4 to 6X. The plastic belt and the skirt are a retail set classifiable in the provision for the skirt, the component which imparts the essential character. We are returning your sample as you requested. The applicable subheading for the wrap skirt will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of cotton, 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 China are 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (212) 466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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