K81574 K8 Ruling Active

The tariff classification of woman’s divided skirt from China. Dear Mr. Gant:

Issued December 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.59.4060

Headings: 6204

Product description

The submitted garment, style number GL421059, is a woman’s divided skirt constructed from 55 percent linen, 45 percent rayon woven fabric. The divided skirt has inner shorts completely covered with panels of fabric that form the skirt. The garment has a front opening with a zipper closure; a hook and bar closure at the top of the waistband, a drawstring; two front patch pockets with pocket flaps and plastic D rings; and a hemmed bottom.

CBP rationale

The applicable subheading for the divided skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts: Of other fibers.

Full text

NY K81574 December 22, 2003 CLA-2-61:RR:NC:WA:361 NY K81574 CATEGORY: Classification TARIFF NO.: 6204.59.4060 Mr. Zach Gant TRLA Group, Inc. 490 Cloverleaf Drive Baldwin Park, CA 91706 RE: The tariff classification of woman’s divided skirt from China. Dear Mr. Gant: In your letter dated December 2, 2003, you requested a classification ruling for woman’s divided skirt. The submitted garment, style number GL421059, is a woman’s divided skirt constructed from 55 percent linen, 45 percent rayon woven fabric. The divided skirt has inner shorts completely covered with panels of fabric that form the skirt. The garment has a front opening with a zipper closure; a hook and bar closure at the top of the waistband, a drawstring; two front patch pockets with pocket flaps and plastic D rings; and a hemmed bottom. The applicable subheading for the divided skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts: Of other fibers. The duty rate will be 6.7% ad valorem. Effective January 1, 2004, the duty rate will be 6.6% ad valorem. The divided skirt falls within textile category designation 842. Based upon international textile trade agreements this category from China is neither subject to quota nor 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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