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The tariff classification of a girl's skirt from China.
Issued June 14, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A83713 (June 14, 1996)
Tariff classification
HTS codes: 6104.53.2020
Headings: 6104
Product description
The submitted sample, Style #AGSW, is a girl's 97% polyester, 3% Spandex velvet skirt. The garment is knit and features an elasticized waist and a hemmed bottom.
CBP rationale
The applicable subheading for the skirt, Style #AGSW, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts; of synthetic fibers, other, girls'.
Full text
NY A83713 JUNE 14, 1996 CLA-2-61:RR:NC:WA:5:358 A83713 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Lori Murphy Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a girl's skirt from China. Dear Ms. Murphy: In your letter dated May 15, 1996, you requested a tariff classification ruling. The submitted sample, Style #AGSW, is a girl's 97% polyester, 3% Spandex velvet skirt. The garment is knit and features an elasticized waist and a hemmed bottom. You state in your letter that the skirt will be imported in girls' sizes small, medium, and large. The applicable subheading for the skirt, Style #AGSW, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts; of synthetic fibers, other, girls'. The rate of duty will be 16.8% ad valorem. The skirt falls within textile category designation 642. Based upon textile trade agreements, products of China are presently subject to quota restraints and 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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