The tariff classification of a woman's woven skirt from Hong Kong.
Issued March 2, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2070
Headings: 6204
Product description
The submitted sample is a woman's miniskirt which is cut and sewn from 100% cotton, white denim fabric. The garment has a lining sewn into it, which is constructed from 100% cotton, finely knit fabric. The lining is made to fit snugly around each leg, with each tube extending beyond the bottom hem of the skirt and coming to rest above the knee. The bottom edge of each tube is finished off with a turned- up hem. The skirt is also deliberately ripped and frayed on the front and back. The skirt also features a zip fly front, directly above which, on the waistband, is a metal button closure; five belt loops around the waistband; two curved pockets and a coin pocket on the front; and two patch pockets on the back.
CBP rationale
The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts of cotton.
Full text
NY 850318 CLA-2-62:S:N:N3-I:360 850318 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Mr. Karl Francisco Expeditors International of Washington, Inc. 5261 W. Imperial Highway Los Angeles, California 90045 RE: The tariff classification of a woman's woven skirt from Hong Kong. Dear Mr. Francisco: In your letter dated March 2, 1990, on behalf of your client, No Jeans Inc., you requested a tariff classification ruling. The submitted sample is a woman's miniskirt which is cut and sewn from 100% cotton, white denim fabric. The garment has a lining sewn into it, which is constructed from 100% cotton, finely knit fabric. The lining is made to fit snugly around each leg, with each tube extending beyond the bottom hem of the skirt and coming to rest above the knee. The bottom edge of each tube is finished off with a turned- up hem. The skirt is also deliberately ripped and frayed on the front and back. The skirt also features a zip fly front, directly above which, on the waistband, is a metal button closure; five belt loops around the waistband; two curved pockets and a coin pocket on the front; and two patch pockets on the back. The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts of cotton. The rate of duty will be 8.7 percent ad valorem. The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement. 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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