818793 81 Ruling Active

The tariff classification of girls' divided skirts from Thailand

Issued April 4, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.52.0020

Headings: 6104

Product description

You have submitted three garments which are esentially the same. They are each made from a fine knit printed fabric which you indicate is 100% cotton. The garments are pull-on style "skorts" with side entry pockets and a dropped waist line. The waistband is fully elasticized and the legs are hemmed. Each garment has very full legs and when viewed from the front, presents the appearance of a skirt. Style 1254D is in toddler sizes 2T-4T; style 1301A is in girls' sizes 4-6; style 1401A is in girls' sizes 7-16.

CBP rationale

The applicable subheading for these divided skirts will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of cotton: Girls'.

Full text

PD 818793 April 4, 1996 CLA-2-61:SF G03 818793 CATEGORY: Classification TARIFF NO.: 6104.52.0020 John H. Qualey Rogers & Brown Custom Brokers Inc. 2 Cumberland Street Charleston, SC 29413-0160 RE: The tariff classification of girls' divided skirts from Thailand Dear Mr. Qualey: In your letter dated January 26, 1996 you requested a tariff classification ruling on behalf of your client, Belk International. You have submitted three garments which are esentially the same. They are each made from a fine knit printed fabric which you indicate is 100% cotton. The garments are pull-on style "skorts" with side entry pockets and a dropped waist line. The waistband is fully elasticized and the legs are hemmed. Each garment has very full legs and when viewed from the front, presents the appearance of a skirt. Style 1254D is in toddler sizes 2T-4T; style 1301A is in girls' sizes 4-6; style 1401A is in girls' sizes 7-16. The applicable subheading for these divided skirts will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of cotton: Girls'. The rate of duty will be 8.7 percent ad valorem. These divided skirts fall within textile category designation 342. Based upon international textile trade agreements, products of Thailand are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 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. Sincerely, Alice M. Rigdon Port Director San Francisco

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