Base
8659681991-08-29New YorkClassification

The tariff classification of a cotton twill divided skirtfrom China, Hong Kong or the Philippines.

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 cotton twill divided skirtfrom China, Hong Kong or the Philippines.

Ruling Text

NY 865968 Aug. 29, 1991 CLA-2-62:S:N:N3I:361 865968 CATEGORY: Classification TARIFF NO: 6204.52.2070 Ms. Cathy Johnson Seattle Pacific Industries,Inc. P.O. Box 58710 Seattle, Washington 98188 RE: The tariff classification of a cotton twill divided skirt from China, Hong Kong or the Philippines. Dear Ms. Johnson: In your letter dated August 5, 1991, you requested a tariff classification ruling. The submitted sample, style no. 14J891-41, is a woman's divided skirt constructed of 100 percent cotton twill woven fabric. The divided skirt features sewn down pleats, a six button side closure and a side button and tab closure on the waistband. The leg separation is not visible when the garment is viewed from the front. The sample is being returned as you requested. The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of cotton, other. The rate of duty will be 8.7 percent ad valorem. Style number 14J891-41 falls within textile category designation 342. Based upon international textile trade agreements, products of China and the Philippines are subject to visa requirements and quota restraints. Products of Hong Kong are subject to 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 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