Base
E893371999-12-10New YorkClassification

The tariff classification of a divided skirt from China or Hong Kong.

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 2026-05-03 · Updates monthly

Summary

The tariff classification of a divided skirt from China or Hong Kong.

Ruling Text

PD E89337 December 10, 1999 CLA-2-62:K:TO:B9:I18 E89337 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Mr. Douglas H.K. Lancaster International News 19226 70TH Avenue SO. Kent, WA. 98032 RE: The tariff classification of a divided skirt from China or Hong Kong. Dear Mr. Lancaster: In your letter dated November 9, 1999, you requested a classification ruling. The submitted sample, style 02W-1601, is a divided skirt. It is manufactured from 95% cotton and 5% spandex knit fabric. The fabric has a jersey knit construction. The inner shell of the garment is a mini short. The outer portion is a skirt with side slits. The waist is elasticized. There is a patch pocket on the rear of the skirt. The leg separation is not apparent when viewed from the front. The sample will be returned as requested. The applicable subheading for the divided skirt will be 6104.52.0010, Harmonized Tariff Schedule of the United States, which provides for skirts and divided skirts: of cotton: women‘s. The duty rate will be 8.6% ad valorem. The divided skirt falls within textile category designation 342. As a product of China and Hong Kong, 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