The tariff classification of girls’ skorts from India
Issued June 1, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.52.2040
Headings: 6204
Product description
Submitted style F44IC094G/F44IC094X is a skirt, manufactured from denim fabric of 98% cotton/2% spandex, that completely obscures the leg separation of the underlying jersey shorts that are sewn into the rolled waistband, manufactured from rib-knitted fabric of 95% cotton/5% spandex. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for the garment will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…divided skirts, of cotton, other, blue denim, girls’.
Full text
NY K86422 June 1, 2004 CLA-2-62:RR:NC:TA:358 K86422 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Kay Morrell Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of girls’ skorts from India Dear Ms. Morrell: In your letter dated May 26, 2004 you requested a classification ruling. Submitted style F44IC094G/F44IC094X is a skirt, manufactured from denim fabric of 98% cotton/2% spandex, that completely obscures the leg separation of the underlying jersey shorts that are sewn into the rolled waistband, manufactured from rib-knitted fabric of 95% cotton/5% spandex. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…divided skirts, of cotton, other, blue denim, girls’. The duty rate will be 8.2 percent ad valorem. The divided falls within textile category designation 342. Based upon international textile trade agreements products of India are 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
More rulings on the same tariff codes
The tariff classification of a girls’ skirt and pants from China.
The tariff classification of girls’ wearing apparel from Hong Kong
The tariff classification of girls’ wearing apparel from Bangladesh
The tariff classification of a divided skirt for girls’ wear from Cambodia
The tariff classification of a belted skirt for girls’ wear from China
The tariff classification of girls’ clothing and matched handbags from Hong Kong
Classification and country of origin determination for a girl’s denim skirt; 19 CFR 102.21(c)(4)
The tariff classification of a divided skirt from Egypt
The tariff classification of Girls? 100% Cotton Skorts from Hong Kong
he tariff classification of a Girls' Cotton Denim Skort from India
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →