The tariff classification of a girls' skirt from China.
Issued October 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3020
Headings: 6204
Product description
The tariff classification of a girls' skirt from China.
CBP rationale
The applicable subheading for the skirt will be 6204.59.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of other textile materials, of artificial fibers, other, other, girls'.
Full text
NY D82197 October 15, 1998 CLA-2-62:RR:NC:TA:N3:358 D82197 CATEGORY: Classification TARIFF NO.: 6204.59.3020 Ms. Linda White Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a girls' skirt from China. Dear Ms. White: In your letter dated September 11, 1998, you requested a tariff classification ruling. The submitted sample, no style number indicated, is a girl's woven skirt. The garment is constructed of 100% rayon fabric and features a partial elasticized waist, a rear zipper closure, and a flared hemmed bottom. You state in your letter that the skirt will be imported in girls' sizes 7-14. The applicable subheading for the skirt will be 6204.59.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts and divided skirts, of other textile materials, of artificial fibers, other, other, girls'. The rate of duty will be 16.6% ad valorem. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of China are presently subject to quota restraints and visa requirements. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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