K83287 K8 Ruling Active

The tariff classification of a skirt for girls’ wear from Hong Kong

Issued February 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.52.2080

Headings: 6204

Product description

Submitted style 28456, manufactured from woven fabric of 100% cotton, is a skirt into the inner surface of the fully elasticized waistband of which a pair of matching panties, which is fully elasticized around the leg openings and which snaps together at the crotch, is inserted, completely obscured by the skirt The submitted sample is being retained by this office for reference purposes.

CBP rationale

The applicable subheading for the garment will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts, divided skirts…of cotton, other, other, girls’.

Full text

NY K83287 February 17, 2004 CLA-2-62:RR:NC:TA:358 K83287 CATEGORY: Classification TARIFF NO.: 6204.52.2080 Scott S. Lyons Nanna Andersson 1010 NW Flanders Portland, OR 97209 RE: The tariff classification of a skirt for girls’ wear from Hong Kong Dear Mr. Lyons: In your letter dated February 10, 2004 you requested a classification ruling. Submitted style 28456, manufactured from woven fabric of 100% cotton, is a skirt into the inner surface of the fully elasticized waistband of which a pair of matching panties, which is fully elasticized around the leg openings and which snaps together at the crotch, is inserted, completely obscured by the skirt The submitted sample is being retained by this office for reference purposes. The applicable subheading for the garment will be 6204.52.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts, divided skirts…of cotton, other, other, girls’. The duty rate will be 8.2 percent ad valorem. The garment falls within textile category designation 342. Based upon international textile trade agreements products of Hong Kong may be 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 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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