F89006 F8 Ruling Active

The classification of a women’s skirt from India.

Issued July 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.52.2070

Headings: 6204

Product description

Style number 02242 is a women’s 100% cotton flannel woven skirt. The skirt extends from the waist to just above the ankles. It features an elasticized waist, and a ruffled bottom.

CBP rationale

The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: Of cotton: Other: Other: Women’s.

Full text

PD F89006 July 18, 2000 CLA-62-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The classification of a women’s skirt from India. Dear Ms. Librach: In your letter dated June 13, 2000, you requested a tariff classification ruling. Style number 02242 is a women’s 100% cotton flannel woven skirt. The skirt extends from the waist to just above the ankles. It features an elasticized waist, and a ruffled bottom. The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for skirts and divided skirts: Of cotton: Other: Other: Women’s. The rate of duty will be 8.4 percent ad valorem. The skirt falls within textile category designation 342. Based upon international textile trade agreements, products of India are subject to quota and the requirements 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. Sincerely, Nora E. Ehrlich Acting Port Director Boston, Massachusetts

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