The tariff classification of woman’s skirt from Taiwan

PD E82005 June 16, 1999 CLA-2-61:LA:S:T:1:2:I23 E82005 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Ms. Abigail Mickelthwate Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of woman’s skirt from Taiwan Dear Ms. Mickelthwate: In your letter dated June 4, 1999, you requested a tariff classification ruling. The submitted sample, style 02155, is a woman’s stretch A-line skirt constructed from 85% polyester, 15% spandex knit fabric. The garment extends from the waist to the ankle. It has an elasticized waistband, and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits:..knitted or crocheted: skirts and divided skirts: of synthetic fibers: other: women’s. The rate of duty will be 16.5% ad valorem. The skirt falls within textile category designation 642. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach