The tariff classification of a woman's divided skirt from Taiwan

PD 817769 January, 17 1996 CLA-2-61 SE:TCP:D I09 817769 CATEGORY: Classification TARIFF NUMBER: 6104.53.2010 Michael A. Sanders Winkelman's M.J. Carroll 45000 Helm St. Plymouth MI 48170 RE: The tariff classification of a woman's divided skirt from Taiwan Dear Mr. Sanders: In your letter dated December 22, 1995, you requested a classification ruling. The submitted sample, style 6454, is a woman's divided skirt of 65% polyester, 35% cotton knit fabric. The divided skirt is constructed with both legs enclosed in separate tubes like a pair of shorts, and with a front wrap panel which conceals the separation between the legs when the garment is worn. There are three nonfunctional buttons at the top of the wrap panel. The divided skirt also features no pockets and a waistband which is elasticized in the rear. Your sample will be returned as requested. The applicable subheading for the divided skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' skirts or divided skirts, of synthetic fibers, other, women's. The duty rate will be 16.8%. Style 6454 falls within textile category designation 642. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirements of a visa. 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 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. Sincerely, Artis M.Morgan, Jr. Port Director Seattle Enclosure