The tariff classification of a woman’s knit skirt from Taiwan

PD F87725 June 20, 2000 CLA-2-61:PD:A:TC:I:I27 F87725 CATEGORY: Classification TARIFF NO.: 6104.52.2010 Ms. Aliza Librach Delia*s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s knit skirt from Taiwan Dear Ms. Librach: In your letter dated May 25, 2000, you requested a tariff classification ruling. The submitted sample, style #02243, is a woman’s skirt that is manufactured from knit fabric composed of 100 percent polyester polar fleece fabric. The skirt reaches to the ankles of the wearer and features a drawstring waistband and merrowed seam across and down the skirt. The submitted sample will be returned under separate cover. 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, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: skirts and divided skirts: of synthetic fibers: other: women’s. The rate of duty will be 16.4 percent ad valorem. The skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements that 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Joseph Rivera Acting Port Director Miami Service Port