Base
8598141991-02-11New YorkClassification

The tariff classification of a woman's knit skirt fromKorea.

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 a woman's knit skirt fromKorea.

Ruling Text

NY 859814 Feb. 11, 1991 CLA-2-61:S:N:N3I:361 859814 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Susan E. Crumpton Wilson's Suede & Leather 7401 Boone Avenue North Brooklyn Park, MN 55428 RE: The tariff classification of a woman's knit skirt from Korea. Dear Ms. Crumpton : In your letter dated January 15, 1991, you requested a classification ruling. The submitted sample, style number 8051, is a woman's skirt cut and sewn from cow grain and pig skin leather and a 100% nylon knit fabric. The fabric is lace which is knit on a Raschel knitting machine. The skirt extends to slightly above the knee, and features a six inch princess style waistband with a back zipper closure, two belt loops, and a mock belt with a buckle in the front. The lower part of the skirt is gathered, wide, lined and attached to the yoke of the waistband. The leather portion of the garment consists of the belt loops, the belt buckle and the waistband. The fabric portion of the garment consists of the mock belt and the attached lined skirt. Weight, surface and value breakdowns submitted by the importer indicate that the percentages by weight of knit textile fabric versus leather is 53/47; by surface area is 78/22; and by relative value is 35/65. As you have requested, the sample garment is being returned. The applicable subheading for style number 8051 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit skirts of synthetic fibers, other. The rate of duty will be 17 percent ad valorem. Style number 8051 falls within textile category designation 642. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints. 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 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