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C88712 C8 Ruling Active

The tariff classification of two women's skirts from Canada

Issued June 30, 1998 by U.S. Customs and Border Protection.

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C8 C88712 (June 30, 1998)

Tariff classification

HTS codes: 6104.53.2010

Headings: 6104

Product description

The tariff classification of two women's skirts from Canada

CBP rationale

The applicable subheading for the skirts will be 6104.53.2010, Harmonized Tariff Schedule of the United States Annotated, which provides for skirts and divided skirts: of synthethic fibers: other: women's.

Full text

PD C88712 June 30, 1998 CLA-2-62:K:TC:B9:I18 C88712 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Mr. Edward M. Puls Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The tariff classification of two women's skirts from Canada Dear Mr. Puls: In your letter dated June 15, 1998, you requested a classification ruling. The submitted samples, styles 684 and 685, are women's skirt. They are manufactured from knit fabric. Style 684 consists of 47% polyester, 31% acrylic and 22% cotton yarn. The pull-on garment has an elasticized waistband and an ankle length hemmed bottom. Also featured is a rear vent. Style 685 consists of 61% plyester, 25% acrylic and 14% cotton yarn. The skirt features an elasticized waistband and a hemmed bottom which extends to the vicinity of the knee. The applicable subheading for the skirts will be 6104.53.2010, Harmonized Tariff Schedule of the United States Annotated, which provides for skirts and divided skirts: of synthethic fibers: other: women's. The general duty rate will be 16.6% ad valorem. The skirts fall within textile category designation 642. As products of Canada, this merchandise is not 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

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