The tariff classification of a woman's woven skirt and woven sack from Hong Kong or China.
Issued September 14, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.4040, 6307.90.9986
GRI rules applied: GRI 3, GRI 5
Product description
The tariff classification of a woman's woven skirt and woven sack from Hong Kong or China.
CBP rationale
The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts, not knit, of silk. The applicable subheading for the laundry bag will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles.
Full text
NY 889128 September 14, 1993 CLA-2-61:S:N:N5:361 889128 CATEGORY: Classification TARIFF NO.: 6204.59.4040; 6307.90.9986 Ms. Margaret R. Polito Neville, Peterson & Williams 39 Broadway New York, NY 10006 RE: The tariff classification of a woman's woven skirt and woven sack from Hong Kong or China. Dear Ms. Polito: In your letter dated August 10, 1993, you requested a tariff classification ruling on behalf of Transcorp Apparel Limited. The items that are the subject of the request are a skirt and a sack. The skirt is designated style 7086. Your sample is being returned, as you requested. Style 7086 is a woman's woven skirt composed of 100% silk crinkled fabric with an elasticized waistband. The skirt extends from the waist to just above the ankles. You have stated that the skirt will be imported in the sack, which is constructed from 100% polyester woven fabric and is approximately nine inches by seven inches. The sack has a draw string closure. You have requested that the sack be classified with the skirt as packing material, and have noted General Rule of Interpretation 5b (GRI 5b). GRI 5b requires that the packing material meet two qualifications: that it is the type normally used for packing such goods; and that it is not suitable for repetitive use. The sack in this instance meets neither qualification. The sack is not normal packing for the skirt. It is also reusable. Similarly styled skirts are being imported with similar polyester sacks to be used when laundering the skirt. The sack performs the function of insuring that the crinkled appearance of the skirt is retained. Other importers of similarly styled skirts without a sack, recognized the use of the sack to retain the crinkled appearance of the fabric. Therefore, the sack is not packing since it is meant to be reused, and that use is not a fugitive use. It should also be noted that the sack and skirt do not meet the criteria for classification as either a set or a composite under GRI 3. The skirt and sack, therefore, are considered separate articles for tariff classification purposes. The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts, not knit, of silk. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the laundry bag will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles... other, other. The rate of duty will be 7 percent ad valorem. 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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