The tariff classification of three skirts from China or Hong Kong.
Issued January 6, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2030, 6204.52.2070, 6204.59.3010
Headings: 6204
Product description
The submitted samples, styles ZD6AB5102, GD92N5069 and ZD15G5028, are skirts. Style ZD6AB5102 is manufactured from 100% cotton woven denim fabric. It features a partial side opening secured by snaps, a hemmed bottom, a waistband with belt loops, inset slanted pockets on the front and patch pockets on the rear. Style GD92N5069 is manufactured from 98%cotton and 2% spandex denim fabric. The denim is white. It features a partial side opening secured by means of a zipper and a hook and eye closure on the waistband. Also the hemmed bottom has a slit on the front and back. Style ZD15G5028 is manufactured from 62% rayon, 35% nylon and 3% spandex twill fabric. It features a hemmed bottom, an inset pocket right front, a partial side opening with a zipper closure and a hook with an eye closure on the waistband. The samples will be returned as requested.
CBP rationale
The applicable subheading for style ZD6AB5102 will be 6204.52.2030, Harmonized Tariff Schedule of the United States [HTSUS], which provides for skirts and divided skirts: of cotton: other: blue denim: women’s. The applicable subheading for style GD92N5069 will be 6204.52.2070, HTSUS, which provides for skirts and divided skirts: of cotton: other: other: women’s. The applicable subheading for style ZD15G5028 will be 6204.59.3010, HTSUS, which provides for skirts and divided skirts: of other textile materials: of artificial fibers: other: other: women’s.
Full text
PD F81322 January 6, 2000 C.LA.-2-62:K:TO:B9:I18 F81322 CATEGORY: Classification TARIFF NO.: 6204.52.2030; 6204.52.2070; 6204.59.3010 Ms. Elizabeth Hodur Warnaco 90 Park Avenue New York, NY 10016 RE: The tariff classification of three skirts from China or Hong Kong. Dear Ms. Hodur: In your letter dated December 10, 1999, you requested a classification ruling. The submitted samples, styles ZD6AB5102, GD92N5069 and ZD15G5028, are skirts. Style ZD6AB5102 is manufactured from 100% cotton woven denim fabric. It features a partial side opening secured by snaps, a hemmed bottom, a waistband with belt loops, inset slanted pockets on the front and patch pockets on the rear. Style GD92N5069 is manufactured from 98%cotton and 2% spandex denim fabric. The denim is white. It features a partial side opening secured by means of a zipper and a hook and eye closure on the waistband. Also the hemmed bottom has a slit on the front and back. Style ZD15G5028 is manufactured from 62% rayon, 35% nylon and 3% spandex twill fabric. It features a hemmed bottom, an inset pocket right front, a partial side opening with a zipper closure and a hook with an eye closure on the waistband. The samples will be returned as requested. The applicable subheading for style ZD6AB5102 will be 6204.52.2030, Harmonized Tariff Schedule of the United States [HTSUS], which provides for skirts and divided skirts: of cotton: other: blue denim: women’s. The duty rate will be 8.4% ad valorem. The applicable subheading for style GD92N5069 will be 6204.52.2070, HTSUS, which provides for skirts and divided skirts: of cotton: other: other: women’s. The duty rate will be 8.4% ad valorem. The applicable subheading for style ZD15G5028 will be 6204.59.3010, HTSUS, which provides for skirts and divided skirts: of other textile materials: of artificial fibers: other: other: women’s. The duty rate will be 16.4% ad valorem. Styles ZD6AB5102 and GD92N5069 fall within textile category designation 342. Style ZD15G5028 falls within textile category designation 642. 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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