The tariff classification of a woman's knit skirt from Canada.
Issued April 16, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.52.0010
Headings: 6104
Product description
The sample is being returned, as you requested. Style 683 is a woman's skirt, constructed from 83% cotton, 17% polyester knit fabric. The skirt features a 1 1/2 inch elasticized waistband, a back slit extending upward approximately six inches, and a plain hemmed bottom. The skirt extends below the knees to approximately mid-calf.
CBP rationale
The applicable subheading for style 683 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts, of cotton.
Full text
NY C86358 April 16, 1998 CLA-2-61:RR:NC:WA:361 C86358 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, Il 60061-8127 RE: The tariff classification of a woman's knit skirt from Canada. Dear Mr. Puls: In your letter dated April 7, 1998, you requested a classification ruling for a woman's knit skirt, style 683. The sample is being returned, as you requested. Style 683 is a woman's skirt, constructed from 83% cotton, 17% polyester knit fabric. The skirt features a 1 1/2 inch elasticized waistband, a back slit extending upward approximately six inches, and a plain hemmed bottom. The skirt extends below the knees to approximately mid-calf. The applicable subheading for style 683 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts, of cotton. The general rate of duty will be 8.6 percent ad valorem. Style 683 falls within textile category designation 342. Products from Canada are not currently subject to a visa requirement and quota restraints. 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 (19 C.F.R. 177). 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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