C88151 C8 Ruling Active

The tariff classification of a woman's knit skirt from China.

Issued June 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.53.2010

Headings: 6104

Product description

The sample is being returned, as you requested. Style S99-04-032 is a woman's skirt constructed from 80% nylon, 20% spandex knit fabric. The skirt features one-quarter inch covered elastic waistband, and a plain hemmed bottom.

CBP rationale

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit skirts of synthetic fibers.

Full text

NY C88151 June 16, 1998 CLA-2-61:RR:NC:WA:361 C88151 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Mr. William F. Sullivan Brokerage Compliance Mgr. MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's knit skirt from China. Dear Mr. Sullivan: In your letter dated May 18, 1998, you requested a classification ruling for a woman's skirt on behalf of Newport News, Inc. The sample is being returned, as you requested. Style S99-04-032 is a woman's skirt constructed from 80% nylon, 20% spandex knit fabric. The skirt features one-quarter inch covered elastic waistband, and a plain hemmed bottom. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit skirts of synthetic fibers. The rate of duty will be 16.6 percent ad valorem. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of China are 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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