Base
E870981999-09-30New YorkClassification

The tariff classification of a divided skirt from China.

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 2026-05-04 · Updates monthly

Summary

The tariff classification of a divided skirt from China.

Ruling Text

PD E87098 September 30, 1999 CLA-2-62:K:TO:B9:I18 E87098 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Mr. James J. Kelly Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a divided skirt from China. Dear Mr. Kelly: In your letter dated September 9, 1999, you requested a classification ruling on behalf of Jones Apparel Group USA Inc., 250 Rittenhouse Circle, Bristol, PA. The submitted sample, style U3JL7208, is a divided skirt. It is manufactured from 100% cotton woven fabric. The fabric has a basket weave construction. The body of the garment is a minishort with a frontal fly opening secured by a zipper. A large panel is attached to the right side seam. The panel extends across the front of the short and is secured with a button on the waistband. The leg separation is not apparent when viewed from the front. The applicable subheading for the divided skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of cotton: other: other: women‘s. The duty rate will be 8.4% ad valorem. The divided skirt falls within textile category designation 342. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 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, Susan T. Mitchell Acting Area Director JFK Airport