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The tariff classification of a girl's knit divided skirt from Korea
Issued August 29, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A86509 (August 29, 1996)
Tariff classification
HTS codes: 6104.52.0020
Headings: 6104
Product description
The submitted sample, style S97-SKT, is a girl's divided skirt constructed from 60% cotton, 40% polyester knit fabric. The garment features a fully elasticized waistband and hemmed leg openings. A textile panel is attached at the right side seam and the waist and extends across the front of the garment. When worn and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Although no size range was indicated in your letter, the submitted sample is a girl's size 2T. Your sample will be returned as requested.
CBP rationale
The applicable subheading for the divided skirt will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits .
Full text
PD A86509 August 29, 1996 CLA-2-61:LA:S:T:1:2:G04 A86509 CATEGORY: Classification TARIFF NO.: 6104.52.0020 Mr. Mauritz Plenby Senior Customs Specialist Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a girl's knit divided skirt from Korea Dear Mr. Plenby: In your letter dated August 6, 1996, you requested a tariff classification ruling. The submitted sample, style S97-SKT, is a girl's divided skirt constructed from 60% cotton, 40% polyester knit fabric. The garment features a fully elasticized waistband and hemmed leg openings. A textile panel is attached at the right side seam and the waist and extends across the front of the garment. When worn and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Although no size range was indicated in your letter, the submitted sample is a girl's size 2T. Your sample will be returned as requested. The applicable subheading for the divided skirt will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits . . . skirts and divided skirts, knitted or crocheted: of cotton: girls'. The rate of duty will be 8.7% ad valorem. The garment falls within textile category designation 342. As a product of Korea, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Audrey Adams Port Director Los Angeles
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Classification and country of origin determination for girl’s skirt; 19 CFR 102.21(c)(4)
Classification and country of origin determination for girl’s skirt; 19 CFR 102.21(c)(4)
Classification and country of origin determination for girl’s skirt; 19 CFR 102.21(c)(4)
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