The tariff classification of girls’ knit skirts from Taiwan

PD E88966 December 3, 1999 CLA-2-61:LA:S:T:1:2:G04 E88966 CATEGORY: Classification TARIFF NO.: 6104.52.0020 Mr. Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of girls’ knit skirts from Taiwan Dear Mr. Barkan: In your letter dated November 19, 1999, on behalf of your client, Tahiti Apparel, you requested a tariff classification ruling. The first sample, that you state in your letter is style LCJ17202W but is marked LCJ17207W, is a girl’s skirt constructed from 57% cotton, 38% polyester, 5% spandex knit fabric. The garment features an elastic waistband and a full length slit from the waistband to the hemmed bottom. The second sample, style PCJ13407W, is a girl’s skirt constructed from 57% cotton, 38% polyester, 5% spandex knit fabric. The skirt features an elastic waistband with stitching on the front to give the appearance of pockets and a hemmed bottom. Your samples will be returned as requested. The applicable subheading for the skirts will be 6104.52.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits . . . knitted or crocheted: skirts and divided skirts: of cotton: girls’. The rate of duty will be 8.6% ad valorem. The skirts fall within textile category designation 342. As products of Taiwan, 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 the ruling 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 Seaport