The tariff classification of a women's woven skirt from Columbia, Dominican Republic or Costa Rica
Issued July 10, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
GRI rules applied: GRI 3(c)
Product description
Style 68001 is a women's skirt constructed of 50% polyester, 50% rayon woven fabric and lined with 100% acetate woven fabric. The skirt features a zippered back opening, a sewn on belt with belt loops, two side seam pockets, box pleats in front and a kick pleat at the center back seam. You indicate in your letter that Style 68001 is constructed from fabric which is a blend of 50% polyester and 50% rayon. Garments which are constructed from such a blend may be subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. If the content varies from the weight breakdown indicated in your letter, the HTS classification may differ from the information indicated below. Based upon the claimed fiber content, the garment will be classified pursuant to GRI 3(c), which states that classification is based upon the provision which occurs last in numerical order among those which equally consider merit. As such, the garment is classifiable under the heading for woven skirts, of artificial fibers.
CBP rationale
The applicable subheading for the skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of other textile materials: Of artificial fibers: Other: Other: Women's.
Full text
PD A84108 July 10, 1996 CLA-2-62:SF: I10: A84108 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Glenda Smith Lansdale Mfg. 120 Domorah Dr. Montgomeryville, PA 18936 RE: The tariff classification of a women's woven skirt from Columbia, Dominican Republic or Costa Rica Dear Ms. Smith: In your letter dated May 15, 1996 you requested a tariff classification ruling for Style 68001, which will be returned as you have requested. Style 68001 is a women's skirt constructed of 50% polyester, 50% rayon woven fabric and lined with 100% acetate woven fabric. The skirt features a zippered back opening, a sewn on belt with belt loops, two side seam pockets, box pleats in front and a kick pleat at the center back seam. You indicate in your letter that Style 68001 is constructed from fabric which is a blend of 50% polyester and 50% rayon. Garments which are constructed from such a blend may be subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. If the content varies from the weight breakdown indicated in your letter, the HTS classification may differ from the information indicated below. Based upon the claimed fiber content, the garment will be classified pursuant to GRI 3(c), which states that classification is based upon the provision which occurs last in numerical order among those which equally consider merit. As such, the garment is classifiable under the heading for woven skirts, of artificial fibers. The applicable subheading for the skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of other textile materials: Of artificial fibers: Other: Other: Women's. The rate of duty will be 16.8%. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Costa Rica and the Dominican Republic are subject to quota and the requirement of a visa. Products of Columbia are subject to the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. Sincerely, ALICE M. RIGDON Port Director San Francisco
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