The tariff classification of a girl's cotton denim skirt, style 241, from Taiwan.
Issued September 5, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2040
Headings: 6204
Product description
The tariff classification of a girl's cotton denim skirt, style 241, from Taiwan.
CBP rationale
The applicable subheading for the garment will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' blue denim cotton skirts.
Full text
NY 855779 September 5, 1990 CLA-2-62:S:N:N3:361 855779 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Mr. Russell Holmgren Ja-Mar Forwarding Airport International Plaza U.S. 1-9 at International Way Newark, NJ 07114 RE: The tariff classification of a girl's cotton denim skirt, style 241, from Taiwan. Dear Mr. Holmgren: In your letter dated August 27, 1990, on behalf of Amrox International Corp., you requested a tariff classification ruling. The submitted garment is styled similarly to jeans with pockets. There is a zippered, fly-front opening, and there are belt loops on the buttoned waistband. The back of the garment resembles shorts, whereas the front resembles a short skirt without apparent leg separations. The applicable subheading for the garment will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' blue denim cotton skirts. The rate of duty will be 8.7% ad valorem. The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and 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. -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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