D81582 D8 Ruling Active

The tariff classification of a divided skirt from Taiwan

Issued September 2, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.53.2010

Headings: 6104

Product description

The tariff classification of a divided skirt from Taiwan

CBP rationale

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

Full text

PD D81582 September 2, 1998 CLA-2-62:K:TC:B9:I18 D81582 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Mr. Irwin Jacobs Prestige Global Co., Ltd. 1350 Broadway New York, N.Y. 10018 RE: The tariff classification of a divided skirt from Taiwan Dear Mr. Jacobs: In your letter dated August 24, 1998, you requested a classification ruling. The submitted sample, style CG3319, is a divided skirt. It is manufactured from an interlock knit fabric consisting of 65% polyester and 35% cotton yarn. The body of the garment is a pull-on short. The 1 1/2 inch waistband is elasticized. A large panel is attached to the right side seam. The end of the panel attaches to a button on the left side of the waistband. The leg separation is not apparent when viewed from the front. The sample will be returned as requested. The applicable subheading for the divided skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of synthetic fibers: 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 Taiwan, this merchandise is subject to a visa requirement and 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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