The tariff classification of Girls' Cotton Woven Flannel Skorts from Macau
Issued July 2, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2080
Headings: 6204
Product description
Both styles are identical, except for size. The garment is 100% Woven Cotton Flannel pull on shorts. A full fabric overlay is sewn into the front waistband and right side seam to give the appearance of a skirt. Two small leather straps with buckles are placed on the upper left hand side as decoration. The back of skort has an elastic waistband.
CBP rationale
The applicable subheading for the Cotton Woven Skort will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of cotton: Other: Other: Girls'.
Full text
PD A84922 JULY 2, 1996 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6204.52.2080 Ms. Holly Brown Import Specialist Nordstrom, Inc. P. O. Box 870 Seattle, Washington 98111 RE: The tariff classification of Girls' Cotton Woven Flannel Skorts from Macau Dear Ms. Brown: In your letter dated June 13, 1996, you requested a tariff classification ruling for Girls' 100% Cotton Woven Flannel Skorts. Two samples were submitted: Style NLG440 will be imported in Little Girls' sizes 4, 5/6 and 6x; Style NBG440 will be imported in Big Girls' sizes 7/8, 10/12, 14 and 16. Both styles are identical, except for size. The garment is 100% Woven Cotton Flannel pull on shorts. A full fabric overlay is sewn into the front waistband and right side seam to give the appearance of a skirt. Two small leather straps with buckles are placed on the upper left hand side as decoration. The back of skort has an elastic waistband. The applicable subheading for the Cotton Woven Skort will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of cotton: Other: Other: Girls'. The rate of duty will be 8.6% ad valorem. The Cotton Woven Flannel Skort falls within textile category designation 342. Based upon international textile trade agreements, products of Macau are subject to quota and 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, Willard G. Somers Acting Port Director Port of Baltimore
More rulings on the same tariff codes
Classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) of girls’ garments from Guatemala; Revocation of NY L86713
The tariff classification of a skooter skirt with detachable coin purse from China
The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for girls’ garments from Guatemala.
The tariff classification of a skirt and shorts for girls’ wear from Cambodia
The tariff classification of a skirt and bloomer from China
The tariff classification of a skirt and bloomer from China
The tariff classification of a girl’s skirt from China
The tariff classification of toddlers’ wearing apparel from China
The tariff classification of wearing apparel for toddler girls from Vietnam
The tariff classification of a skirt for girls’ wear from Hong Kong
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →