The tariff classification of a lady's divided skirt, style WB-771, from Macau, Taiwan, Singapore, and/or China.
Issued May 14, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.52.0010
Headings: 6104
Product description
The submitted knee-length garment is manufactured from tightly knitted cotton fabric. There are side pockets, an elasticized waistband, and the separation between the legs is apparent.
CBP rationale
The applicable subheading for the garment will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts, knitted, of cotton.
Full text
NY 862934 May 14, 1991 CLA-2-61:S:N:N3:361 862934 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a lady's divided skirt, style WB-771, from Macau, Taiwan, Singapore, and/or China. Dear Mr. O'Neill: In your letter dated April 29, 1991, on behalf of High Horse Sportswear, you requested a tariff classification ruling. The submitted knee-length garment is manufactured from tightly knitted cotton fabric. There are side pockets, an elasticized waistband, and the separation between the legs is apparent. The applicable subheading for the garment will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts and divided skirts, knitted, of cotton. The rate of duty will be 8.8 percent ad valorem. The divided skirt falls within textile category designation 342. Based upon international textile trade agreements, products of Macau, Taiwan, Singapore, and/or China 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. 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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