The tariff classification of a skirt and a belt with an attached pocket from China and Hong Kong.
Issued October 21, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.4040
Headings: 6204
Product description
S.L , Ltd. , 77 Metro Way, Secaucus, N.J.. The submitted sample, style 64204, is a skirt and a belt with an attached pocket. They are manufactured from 100% silk woven fabric. The skirt features a partial rear opening with a zipper closure, belt loops and a straight hemmed bottom with 4 inch slit. The self fabric belt has a metal buckle and the pocket has a velcro closure. The sample will be returned as requested. The skirt and the belt with a pocket are considered to be a composite good, under the General Rules of Interpretation (G R I) 3 (b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the skirt and belt with the attached pocket.
CBP rationale
The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of Other textile materials: other: other: of silk: containing 70 percent or more by weight of silk or silk waste.
Full text
PD E88554 October 21, 1999 C.LA.-2-62:K:TO:B9:I18 E88554 CATEGORY: Classification TARIFF NO.: 6204.59.4040 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a skirt and a belt with an attached pocket from China and Hong Kong. Dear Ms. Baron: In your letter dated October 7, 1999, you requested a classification ruling on behalf of Kasper for A.S.L , Ltd. , 77 Metro Way, Secaucus, N.J.. The submitted sample, style 64204, is a skirt and a belt with an attached pocket. They are manufactured from 100% silk woven fabric. The skirt features a partial rear opening with a zipper closure, belt loops and a straight hemmed bottom with 4 inch slit. The self fabric belt has a metal buckle and the pocket has a velcro closure. The sample will be returned as requested. The skirt and the belt with a pocket are considered to be a composite good, under the General Rules of Interpretation (G R I) 3 (b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the skirt and belt with the attached pocket. The applicable subheading for the skirt will be 6204.59.4040, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of Other textile materials: other: other: of silk: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9% ad valorem. The skirt falls within textile category designation 742. Based upon international textile trade agreements, products of China or Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. . 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. Sincerely, Susan T. Mitchell Acting Area Director JFK Airport
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