The tariff classification of a divided skirt from Guatemala.
Issued January 9, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
Product description
, Garland, Texas. The submitted sample, style 2029, is a divided skirt. It is manufactured from 100% rayon woven fabric. There are six pleats on the front of the garment and on the rear portion, the waistband is elasticized. The partial side opening is secured at the waistband with two buttons. Also there are two inset side pockets. The wide leg openings are hemmed. The leg separation is not apparent when viewed from the front.
CBP rationale
The applicable subheading for the divided skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of other textile materials: of artificial fibers: other: other: women's.
Full text
PD C83310 January 22, 1998 CLA-2-62:K:TC:B9:I18 C83310 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Ms. Catherine Lopez Expeditors International, Inc. P.O. Box 610629 Dallas Fort Worth Airport Texas 75261-0629 RE: The tariff classification of a divided skirt from Guatemala. Dear Ms. Lopez: In your letter dated January 9, 1998, you requested a classification ruling on behalf of Rhodes Collections, 3217 Wood Dr., Garland, Texas. The submitted sample, style 2029, is a divided skirt. It is manufactured from 100% rayon woven fabric. There are six pleats on the front of the garment and on the rear portion, the waistband is elasticized. The partial side opening is secured at the waistband with two buttons. Also there are two inset side pockets. The wide leg openings are hemmed. The leg separation is not apparent when viewed from the front. The applicable subheading for the divided skirt will be 6204.59.3010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of other textile materials: of artificial fibers: other: other: women's. The duty rate will be 16.6% ad valorem. . The divided skirt falls within textile category designation 642. As a product of Guatamala, this merchandise is subject to a visa requirement or 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. 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. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport
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