Base
8070211995-03-22New YorkClassification

The tariff classification of divided skirts from Singapore.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of divided skirts from Singapore.

Ruling Text

NY 807021 March 22, 1995 CLA-2-61:S:N:N5:358 807021 CATEGORY: Classification TARIFF NO.: 6104.53.2020 Ms. Alexandra M. Stoianovici Associated Merchandising Corporation 1440 Broadway New York, New York 10018 RE: The tariff classification of divided skirts from Singapore. Dear Ms. Stoianovici: In your letter dated February 5, 1995, you requested a tariff classification ruling. The submitted samples are described as follows: Style SL-2552 - a girl's 65% polyester, 35% cotton knit divided skirt. The skirt has an elasticized waist, a dropped yoke, and hemmed leg opening. The leg separation is not visible when the garment is viewed from the front. You state in your letter that the skirt will be imported in girls' sizes 2-4T. Style LS-2554 - a girl's 65% polyester, 35% cotton knit divided skirt. The skirt has an elasticized waist, a dropped yoke, and hemmed leg opening. The leg separation is not visible when the garment is viewed from the front. You state in your letter that the skirt will be imported in girls' sizes 4-6X. Style JH-2551 -a girl's 65% polyester, 35% cotton knit divided skirt. The skirt has an elasticized waist, a dropped yoke, and hemmed leg opening. The leg separation is not visible when the garment is viewed from the front. You state in your letter that the skirt will be imported in sizes 7-16. We are sorry that we will not be able to provide you with a binding ruling for size 16. We do suggest, however, that you submit a sample of that size to U.S. Customs, requesting a binding ruling. We are returning your samples as you requested. The applicable subheading for the skirts will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' skirts and divided skirts, of synthetic fibers, other, girls'. The rate of duty will be 16.9% ad valorem. The skirts fall within textile category designation 642. Based upon international textile trade agreements, products of the Singapore are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the CustomsRegulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport