The tariff classification of a woman's skirt from India.
Issued April 19, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
Product description
The submitted sample, style number 11-0228, is a woman's skirt, manufactured from 100% rayon, woven fabric. The skirt has a waistband which rises three inches above the natural waistline. The waistband is permanently attached to each side of a V-shaped front panel, which extends upward from the waistline seam. At its lowest point (the bottommost point of the "V"), the front panel rises only four inches above the natural waistline. Each "arm" of the V-shaped front panel joins, at the shoulder, to one of two narrow strap-like rear panels, to form a complete shoulder "strap". Each strap-like rear panel extends upward from the top edge of the waistband, to which it is permanently attached. The shoulder "straps" measure three inches in width, at the shoulder seams. The skirt also has a partial opening on the back, secured by a zipper; two plastic buttons on the center-front; and front pleats. The sample is being returned under separate cover.
CBP rationale
The applicable subheading for the garment 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: of artificial fibers.
Full text
NY 861820 April 19, 1991 CLA-2-62:S:N:N:3-I:360 861820 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Ms. Mary Jo Muoio Wolf D. Barth Co. Inc. 90 West Street New York, NY 10006 RE: The tariff classification of a woman's skirt from India. Dear Ms. Muoio: In your letter dated March 28, 1991, on behalf of your client, Halmode Apparel, you requested a classification ruling. The submitted sample, style number 11-0228, is a woman's skirt, manufactured from 100% rayon, woven fabric. The skirt has a waistband which rises three inches above the natural waistline. The waistband is permanently attached to each side of a V-shaped front panel, which extends upward from the waistline seam. At its lowest point (the bottommost point of the "V"), the front panel rises only four inches above the natural waistline. Each "arm" of the V-shaped front panel joins, at the shoulder, to one of two narrow strap-like rear panels, to form a complete shoulder "strap". Each strap-like rear panel extends upward from the top edge of the waistband, to which it is permanently attached. The shoulder "straps" measure three inches in width, at the shoulder seams. The skirt also has a partial opening on the back, secured by a zipper; two plastic buttons on the center-front; and front pleats. The sample is being returned under separate cover. The applicable subheading for the garment 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: of artificial fibers. The rate of duty will be 17 percent ad valorem.. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of India 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. 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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