The tariff classification of rayon woven divided skirts from Bangladesh.
Issued December 3, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
Product description
Your samples are being returned, as you requested. The garments are manufactured of woven rayon fabric. Style 1012 is short-legged with an elasticized waistband and side pockets. Style 2020 differs by a dropped waist and fuller legs. Styles 999 and 1946 are short legged with a partially elasticized waistband, side pockets, and front pleats. Style 3712 differs by long legs. The leg separations on all five styles are not apparent when viewed from the front.
CBP rationale
The applicable subheading for the skirts will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's skirts and divided skirts, of artificial fibers.
Full text
NY 892751 December 3, 1993 CLA-2-61:S:N:N5:361 892751 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Mr. Rama M. Mummini Cross Towne Inc. 129 W. 29th Street New York, NY 10001 RE: The tariff classification of rayon woven divided skirts from Bangladesh. Dear Mr. Mummini: In your letter dated October 26, 1993, you requested a tariff classification ruling for five lower body garments, designated as styles 1946, 999, 1012, 2020, and 3712. Your samples are being returned, as you requested. The garments are manufactured of woven rayon fabric. Style 1012 is short-legged with an elasticized waistband and side pockets. Style 2020 differs by a dropped waist and fuller legs. Styles 999 and 1946 are short legged with a partially elasticized waistband, side pockets, and front pleats. Style 3712 differs by long legs. The leg separations on all five styles are not apparent when viewed from the front. The applicable subheading for the skirts will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's skirts and divided skirts, of artificial fibers. The rate of duty will be 17 percent ad valorem. The skirts fall within textile category designation 642. Based upon international textile trade agreements, products of Bangladesh 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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