851723 85 Ruling Active

The tariff classification of a woman's divided skirt from Malaysia or Singapore.

Issued May 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.59.3010

Headings: 6204

Product description

The tariff classification of a woman's divided skirt from Malaysia or Singapore.

CBP rationale

The applicable subheading for the garment, with its accompanying sash, will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts of other textile materials.

Full text

NY 851723 May 9, 1990 CLA-2-62:S:N:N3-I:360 851723 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Robert T. Stack, Esq. Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a woman's divided skirt from Malaysia or Singapore. Dear Mr. Stack: In your letter dated April 19, 1990, on behalf of your client, Sultra Corporation, you requested a tariff classification ruling. The submitted sample, style number 5023, is a woman's divided skirt, which is cut and sewn from 100% rayon, woven fabric. The garment is accompanied by a detachable self-fabric sash, which is held in place around the partially elasticized waist by four belt loops. The garment also features a partial opening on the left side, which is secured by a zipper closure; two front pockets; three pleats on the front, which originate at the point where the left-front belt loop and the edge of the left pocket meet; and leg openings finished off with turned up hems. The leg separation on the garment is not apparent. The sample is being returned under separate cover. The applicable subheading for the garment, with its accompanying sash, will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts of other textile materials. The rate of duty will be 17 percent ad valorem. The garment falls within textile category designation 642. Based upon international textile trade agreements, products of Malaysia or Singapore are subject to a visa requirement 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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