The tariff classification of a girl’s skort from United Arab Emirates

PD G80153 August 11, 2000 CLA-2-61:P G34 G80153 CATEGORY: Classification TARIFF NO.: 6104.52.0020 Evelyn Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl’s skort from United Arab Emirates Dear Ms. Milling: In your letter dated July 24, 2000 you requested a tariff classification ruling. The submitted sample, style # 3413, is a girl’s skort made of 60% cotton and 40% polyester French terry knit fabric. The skort features an elasticized back waistband, a decorative bow attached to the front waistband, and short hemmed leg openings. A textile panel, sewn to the front of the garment on both sides and at the waist, is finished with a straight hem and has two front pockets. When worn and viewed from the front, the leg separation is not readily apparent, thereby creating the appearance of a skirt. Style # 3413 will be imported in girls’ sizes 2T to 5T. The applicable subheading for the girl’s skort will be 6104.52.0020 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 cotton…girls’. The rate of duty will be 8.5 percent ad valorem. The skort falls within textile category designation 342. Based upon international textile trade agreements, products from the United Arab Emirates 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.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, Anita Terry-McDonald Port Director Atlanta, GA