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The tariff classification of a woman’s woven divided skirt from Vietnam.
Issued October 21, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K89745 (October 21, 2004)
Tariff classification
HTS codes: 6204.52.2010
Headings: 6204
Product description
The submitted sample, Style #8771, is a woman’s divided skirt constructed from 98% cotton, 2% spandex woven corduroy fabric. The garment features a flat waistband, partial openings at both sides of the waistline, with three-button closures. The divided skirt has inner shorts completely covered with fabric that is pleated in front and back, and a hemmed bottom. The leg separation is not apparent when the garment is viewed from the front.
CBP rationale
The applicable subheading for Style 8771 will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, corduroy, women’s.
Full text
NY K89745 October 21, 2004 CLA-2-62:RR:NC:WA:361 NY K89745 CATEGORY: Classification TARIFF NO.: 6204.52.2010 Ms. Yvonne Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10118 RE: The tariff classification of a woman’s woven divided skirt from Vietnam. Dear Ms. Richardson: In your letter dated, September 17, 2004, you requested a classification ruling. The submitted sample, Style #8771, is a woman’s divided skirt constructed from 98% cotton, 2% spandex woven corduroy fabric. The garment features a flat waistband, partial openings at both sides of the waistline, with three-button closures. The divided skirt has inner shorts completely covered with fabric that is pleated in front and back, and a hemmed bottom. The leg separation is not apparent when the garment is viewed from the front. The applicable subheading for Style 8771 will be 6204.52.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, corduroy, women’s. The duty rate will be 8.2 % ad valorem. Style 8771 falls within textile category designation 342. Based upon international textile trade agreements this category from Vietnam 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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