The tariff classification of a woman’s woven skirt from Hong Kong.
Issued October 23, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2010
Headings: 6204
Product description
The submitted sample, Style #166789, is a woman’s skirt constructed from 100% cotton corduroy woven fabric. The garment features a flat waistband, a front zipper opening with a hook and bar closure, five belt loops, two front pockets, two rear pockets, rear slit, and a hemmed bottom. The skirt will be imported with a textile belt. The skirt and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the skirt and the belt.
CBP rationale
The applicable subheading for Style 166789 (skirt and belt) will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts, of cotton, other, corduroy, women’s.
Full text
NY J89323 October 23, 2003 CLA-2-62:RR:NC:WA:361 NY J89323 CATEGORY: Classification TARIFF NO.: 6204.52.2010 Ms. Icy Chan Kam Lee Garment Factory Limited Block A & B, 11/F., Mai Silk Ind. Bldg., 1-11 Kwai Ting Rd., Kwai Chung, N.T.H.K. RE: The tariff classification of a woman’s woven skirt from Hong Kong. Dear Ms. Chan: In your letter dated September 20, 2003, you requested a tariff classification ruling on a woman’s woven skirt with a belt. The submitted sample, Style #166789, is a woman’s skirt constructed from 100% cotton corduroy woven fabric. The garment features a flat waistband, a front zipper opening with a hook and bar closure, five belt loops, two front pockets, two rear pockets, rear slit, and a hemmed bottom. The skirt will be imported with a textile belt. The skirt and belt are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the skirt and the belt. The applicable subheading for Style 166789 (skirt and belt) will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s skirts, of cotton, other, corduroy, women’s. The duty rate will be 8.2% ad valorem. Style 166789 (skirt and belt) falls within textile category designation 342. Based upon international textile trade agreements this category from Hong Kong is presently subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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