Base
8598151991-02-20New YorkClassification

The tariff classification of a woman's skirt from Korea.

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 skirt from Korea.

Ruling Text

NY 859815 Feb 20, 1991 CLA-2-62:S:N:N3I:361 859815 CATEGORY: Classification TARIFF NO.: 6204.53.3010 Susan E. Crumpton Wilson's Suede & Leather 7401 Boone Avenue North Brooklyn Park, MN 55428 RE: The tariff classification of a woman's skirt from Korea. Dear Ms. Crumpton : In your letter dated January 15, 1991, you requested a classification ruling. The submitted sample, style number 6577, is a woman's skirt cut and sewn from cow nappa leather, pig split suede and a 100% polyester chiffon fabric. The skirt extends to slightly above the ankle, and features a slanted princess style waistband ( six inches on the left side and fourteen inches on the right side) with a back zipper closure. The waistband is decorated with pig split swirls. 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 waistband. The fabric portion of the garment consists of the attached, lined, chiffon skirt. Weight, surface and value breakdowns submitted by the importer indicate that the percentages by weight of leather versus textile fabric is 41/59; by surface area is 11/89; and by relative value is 64/36. As you have requested, the sample garment is being returned. The applicable subheading for style number 6577 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of synthetic fibers,other. The rate of duty will be 17 percent ad valorem. Style number 6577 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