The tariff classification of a divided skirt for girls’ wear from Taiwan

NY H86083 December 11, 2001 CLA-2-61:RR:NC:TA:358 H86083 CATEGORY: Classification TARIFF NO.: 6104.52.0020 Diane Burgos S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a divided skirt for girls’ wear from Taiwan Dear Ms. Burgos: In your letter dated December 7, 2001, on behalf of Cherry Stix Ltd., you requested a classification ruling. Submitted style 47117, manufactured from finely knitted fabric of 60% cotton/40% polyester, is a short skirt, the waistband of which is fully elasticized. The construction of the garment resembles a pair of shorts; however, a panel of fabric, inserted into one of the side seams at the front of the garment, fully covers the separation between the legs. The applicable subheading for the garment will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…, skirts, divided skirts, of cotton, girls’. The duty rate is 8.4 per cent in 2001, and will remain the same in 2002. The divided skirt falls within textile category designation 342. Based upon international textile trade agreements products of Taiwan 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division