Base
8872961993-07-12New YorkClassification

The tariff classification of a skirt and a pair of pantsfrom India.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of a skirt and a pair of pantsfrom India.

Ruling Text

NY 887296 July 12,1993 CLA-2-62:S:N:N5:361 887296 CATEGORY: Classification TARIFF NO: 6204.59.3010, 6204.69.2510 Haresh Sajnani I. E. Industries Fashions, Inc. 525 Seventh Avenue, 18th Floor New York N.Y. 10018 RE: The tariff classification of a skirt and a pair of pants from India. Dear Mr. Sajnani: In your letter dated June 11,1993, you requested a tariff classification ruling. The submitted sample style number 6002 is a woman's skirt, constructed from 100% rayon woven fabric. The skirt is diaphanous, and it features a lightweight semi-sheer lining and a drawstring waist with a bell type ornament at the end. The second sample style number 6000 is a pair of woman's pants. The pants are constructed from a 100% rayon woven fabric and feature a drawstring waist and a bell type ornament at the end. In your request, you also asked if these items can be exempt as folkore. The exempt status of apparel from India cannot be ruled upon by this office, however, the following information may assist you in making this claim at the time of entry. In order for an item to be considered exempt from quota as "folklore," two conditions must be met at the time of entry. First, the garment must be accompanied by an "Exempt Certificate" issued by the government of India, which includes the specific name of the "India Item." Second the garment must meet the specific definition of the named "India Item." The applicable subheading for style number 6002 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of artificial fibers... other. The rate of duty will be 17 percent ad valorem. The applicable subheading for style number 6000 will be 6204.69.2510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of artificial fibers... other. The rate of duty will be 30.4 percent ad valorem. Style number 6002 falls within textile category designation 642. Style number 6000 falls within textile category designation 648. Based upon international textile trade agreements, products of India are subject to visa requirements and 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