Base
E883401999-11-02New YorkClassification

The tariff classification of a skirt from Cambodia, Korea and Taiwan.

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 2026-04-28 · Updates monthly

Summary

The tariff classification of a skirt from Cambodia, Korea and Taiwan.

Ruling Text

PD E88340 November 2, 1999 C.LA.-2-62:K:TO:B9:I18 E88340 CATEGORY: Classification TARIFF NO.: 6204.53.3010 Ms. Astra Galins Cyrk, Inc. 3 Pond Road Gloucester, MA 01930-1886 RE: The tariff classification of a skirt from Cambodia, Korea and Taiwan. Dear Ms. Galins: In your letter dated October 20, 1999, you requested a classification ruling. The submitted sample, style VW2-02, is a skirt. It is manufactured from 61% polyester, 34% cotton and 5% spandex woven fabric. The hemmed bottom extends below the knee and has side gussets with zippers. The garment has an elasticized waist with a partial rear opening secured by a zipper. The sample will be returned as requested. The applicable subheading for the skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of synthetic fibers: other: other: women’s. The duty rate will be 16.5% ad valorem. The skirts fall within textile category designation 642. Based upon international textile trade agreements, products of Cambodia are subject to the requirement of a visa. Based upon international textile trade agreements, products of Korea and Taiwan are subject to quota and the requirement of a visa. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Susan T. Mitchell Acting Area Director JFK Airport