The tariff classification of a woman's divided skirtfrom either Hong Kong, Taiwan, or Korea.
Issued August 1, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2070
Headings: 6204
Product description
The submitted sample, style number MM232, is a woman's short divided skirt that is manufactured from 100 percent cotton woven fabric. When the garment is worn and viewed from the front, the leg separation is not apparent; thereby creating the appearance of a skirt. The divided skirt features a flap of fabric which extends across the front of the garment; concealing the leg separation. The flap of fabric is attached to the left side of the garment by a button closure. The flap of fabric will also conceal a six-inch zipper closure and a hook and eye closure. The divided skirt has straight, self-hemmed leg openings. The submitted sample will be returned under separate cover.
CBP rationale
The applicable subheading for the divided skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: of cotton: other: other: women's.
Full text
PD B87804 August 1, 1997 CLA-2-62:PD:A:TC:I:I04 B87804 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Angela Tumbarello Traffic Department Cyrk, Incorporated 3 Pond Road Gloucester, Massachusetts 01930 RE: The tariff classification of a woman's divided skirt from either Hong Kong, Taiwan, or Korea. Dear Ms. Tumbarello: In your letter dated July 18, 1997, you requested a tariff classification ruling. The submitted sample, style number MM232, is a woman's short divided skirt that is manufactured from 100 percent cotton woven fabric. When the garment is worn and viewed from the front, the leg separation is not apparent; thereby creating the appearance of a skirt. The divided skirt features a flap of fabric which extends across the front of the garment; concealing the leg separation. The flap of fabric is attached to the left side of the garment by a button closure. The flap of fabric will also conceal a six-inch zipper closure and a hook and eye closure. The divided skirt has straight, self-hemmed leg openings. The submitted sample will be returned under separate cover. The applicable subheading for the divided skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: of cotton: other: other: women's. The rate of duty will be 8.6 percent ad valorem. The divided skirt falls within textile category designation 342. Based upon international textile trade agreements, products of either Hong Kong, Taiwan, or Korea 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, Signed by Jayson P. Ahern Port Director Miami Service Port
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