K83721 K8 Ruling Active

The tariff classification of a skirt for girls’ wear from China

Issued March 10, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.59.4060

Headings: 6204

Product description

The submitted garment, manufactured from denim fabric of 55% ramie/23% polyester/21% cotton/1% spandex, is a skirt, trouser-styled, which completely obscures the underlaying, knitted shorts sewn into the waistband. As you have requested, the sample garment is being returned.

CBP rationale

The applicable subheading for the skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts…of other textile materials, other, other, other.

Full text

NY K83721 March 10, 2004 CLA-2-62:RR:NC:TA:358 K83721 CATEGORY: Classification TARIFF NO.: 6204.59.4060 Jerry Armani Mamiye Brothers, Inc. 112 West 34 Street, Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a skirt for girls’ wear from China Dear Mr. Armani: In your letter dated March 3, 2004 you requested a classification ruling. The submitted garment, manufactured from denim fabric of 55% ramie/23% polyester/21% cotton/1% spandex, is a skirt, trouser-styled, which completely obscures the underlaying, knitted shorts sewn into the waistband. As you have requested, the sample garment is being returned. The applicable subheading for the skirt will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts…of other textile materials, other, other, other. The duty rate will be 6.6 percent ad valorem. The skirt falls within textile category designation 842. Based upon international textile trade agreements this product of China is not presently 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 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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