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The classification of a woman’s divided skirt from Korea.
Issued April 4, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F84103 (April 4, 2000)
Tariff classification
HTS codes: 6204.59.3010
Headings: 6204
Product description
The submitted sample, Style #93F1018, is a woman’s divided skirt constructed from 81% rayon, 16% nylon, and 3% spandex woven fabric. The garment features a flat waistband, a partial zipper opening at the back, with a hook closure, and a slash pocket at both sides. The divided skirt also has pleats on the interior portion of the legs and a hemmed bottom. The leg separation is not apparent when the garment is viewed from the front. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the Divided Skirt, Style #93F1018,will be 6204.59.3010, 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, women’s.
Full text
NY F84103 April 4, 2000 CLA-2-62:RR:NC:WA:361 F84103 CATEGORY: Classification TARIFF NO.: 6204.59.3010 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The classification of a woman’s divided skirt from Korea. Dear Mr. Evan: In your letter dated March 6, 2000, on behalf of your client Mast Industries, Inc., you requested a classification ruling. The submitted sample, Style #93F1018, is a woman’s divided skirt constructed from 81% rayon, 16% nylon, and 3% spandex woven fabric. The garment features a flat waistband, a partial zipper opening at the back, with a hook closure, and a slash pocket at both sides. The divided skirt also has pleats on the interior portion of the legs and a hemmed bottom. The leg separation is not apparent when the garment is viewed from the front. We are returning your sample as you requested. The applicable subheading for the Divided Skirt, Style #93F1018,will be 6204.59.3010, 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, women’s. The rate of duty will be 16.4% ad valorem. The Divided Skirt falls within textile category designation 642. Based upon international textile trade agreements products of Korea 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.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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