The classification of a woman’s woven skort from the Philippines.
Issued November 15, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2070
Headings: 6204
Product description
The submitted sample Style 23088A/23088B, is a woman’s skort constructed from 97% cotton, 3% spandex printed sateen woven fabric. The garment is constructed as a pair of shorts with four panels of fabric creating a “skirt” effect. The garment features a zippered closure at the left side, slits at both sides, and a hemmed bottom. The leg separation is not apparent when viewed from the front. This garment will also be imported under style numbers 23090 and 23090G, constructed from the same fabric, with the addition of embroidery. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the Skort, Styles 23088A/23088B, 23090, and 23090G, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, women’s.
Full text
NY I86780 November 15, 2002 CLA-2-62:RR:NC:WA:361 I86780 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Ms. Joan Cirasola Micra Co. 167-14 146th Road Jamaica, NY 11434 RE: The classification of a woman’s woven skort from the Philippines. Dear Ms. Cirasola: In your letter dated October 15, 2002, on behalf of your client West Pacific Enterprises Corp., you requested a classification ruling. The submitted sample Style 23088A/23088B, is a woman’s skort constructed from 97% cotton, 3% spandex printed sateen woven fabric. The garment is constructed as a pair of shorts with four panels of fabric creating a “skirt” effect. The garment features a zippered closure at the left side, slits at both sides, and a hemmed bottom. The leg separation is not apparent when viewed from the front. This garment will also be imported under style numbers 23090 and 23090G, constructed from the same fabric, with the addition of embroidery. We are returning your sample as you requested. The applicable subheading for the Skort, Styles 23088A/23088B, 23090, and 23090G, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, women’s. The rate of duty will be 8.3% ad valorem. The Skort, Styles 23088A/23088B, 23090, and 23090G, fall within textile category designation 342. Based upon international textile trade agreements products of the Philippines are subject to quota restraints 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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