The tariff classification of a woman's divided skirt fromHong Kong.
Issued March 26, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.4060
Headings: 6204
Product description
The submitted sample, style number 815, is a woman's divided skirt cut and sewn from a 55% linen/45% cotton woven fabric. The skirt features a partial elasticized waistband and 2 on seam side pockets There are four pleats gathered and sewn into the waistband that cover the leg separation when the garment is viewed from the front and give the garment the appearance of a skirt. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for style number 815 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's divided skirts of other textile materials:.
Full text
NY 861546 March 26, 1991 CLA-2-62:S:N:N3I:361 861546 CATEGORY: Classification TARIFF NO.: 6204.59.4060 Mr. William Ortiz S. J. Stile Associates LTD. 153-66 Rockaway Boulevard Jamaica NY 11434 RE: The tariff classification of a woman's divided skirt from Hong Kong. Dear Mr. Stile: In your letter dated March 18, 1991, on behalf of Jennifer Reed, Inc., you requested a classification ruling. The submitted sample, style number 815, is a woman's divided skirt cut and sewn from a 55% linen/45% cotton woven fabric. The skirt features a partial elasticized waistband and 2 on seam side pockets There are four pleats gathered and sewn into the waistband that cover the leg separation when the garment is viewed from the front and give the garment the appearance of a skirt. As you have requested, the sample garment is being returned. The applicable subheading for style number 815 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's divided skirts of other textile materials:... other,... other. The rate of duty will be 7.2 percent ad valorem. Style number 815 falls within textile category designation 842. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. 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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