The tariff classification of a woman's skirt from the Philippines.
Issued August 3, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
Product description
The submitted sample, style number 251515, is a woman's divided skirt of 100% rayon woven fabric. The skirt features a waistband with belt loops, a side zippered opening with a two button closure, two on-seam pockets and short legs. The fabric of the garment is heavily pleated and creates the appearance of a skirt when viewed from the front. The leg separation is not visible on this garment. The sample is being returned as you requested.
CBP rationale
The applicable subheading for style number 251515 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's divided skirts of artificial fibers, other.
Full text
NY 854301 August 3, 1990 CLA-2-61:S:N:N3I:359 854301 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Mr. Robert T. Stack Siegel, Mandell & Davidson One Whitehall Street New York, NY 10004 RE: The tariff classification of a woman's skirt from the Philippines. Dear Mr. Stack: In your letter dated July 10, 1990, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. The submitted sample, style number 251515, is a woman's divided skirt of 100% rayon woven fabric. The skirt features a waistband with belt loops, a side zippered opening with a two button closure, two on-seam pockets and short legs. The fabric of the garment is heavily pleated and creates the appearance of a skirt when viewed from the front. The leg separation is not visible on this garment. The sample is being returned as you requested. The applicable subheading for style number 251515 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's divided skirts of artificial fibers, other. The rate of duty will be 17 percent ad valorem. Style number 251515 falls within textile category designation 642. Based upon international textile trade agreements, products of the Philippines are subject to visa requirements 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. -2- 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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