K85105 K8 Ruling Active

The tariff classification of a woman’s woven skirt from China.Dear Mr. Chan:

Issued May 11, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.52.2070

Headings: 6204

Product description

The submitted sample, Style #CIT-R716, is a woman’s skirt constructed from 97% cotton, and 3% spandex woven fabric. The garment features a flat waistband with a front zipper, a hook and bar closure, five belt loops with button closures, a textile belt, three front pockets, and two rear pockets. The skirt also has a front pleat, a pleated rear, and a hemmed bottom. The skirt will be imported and sold with a self-fabric 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 trousers and the belt. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the skirt and belt, Style CIT-R716 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 K85105 May 11, 2004 CLA-2-62:RR:NC:WA:361 NY K85105 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Mr. Alex Chan Kam Lee Luen Garment Factory Ltd. Black A & B, 11th Floor Mai Sik Industrial Building 1-11 Kwai Ting Rd., Kwai Chung N.T. Hong Kong RE: The tariff classification of a woman’s woven skirt from China. Dear Mr. Chan: In your letter dated April 12, 2004, you requested a classification ruling. The submitted sample, Style #CIT-R716, is a woman’s skirt constructed from 97% cotton, and 3% spandex woven fabric. The garment features a flat waistband with a front zipper, a hook and bar closure, five belt loops with button closures, a textile belt, three front pockets, and two rear pockets. The skirt also has a front pleat, a pleated rear, and a hemmed bottom. The skirt will be imported and sold with a self-fabric 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 trousers and the belt. We are returning your sample as you requested. The applicable subheading for the skirt and belt, Style CIT-R716 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 duty rate will be 8.2 % ad valorem. Style CIT-R716 (skirt and belt) falls within textile category designation 342. Based upon international textile trade agreements this category from China is 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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