Base
G880002001-03-22New YorkClassification

The Tariff Classification of a Girls’ 100% Cotton Woven Twill Skirt from the Philippines

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 2026-04-29 · Updates monthly

Summary

The Tariff Classification of a Girls’ 100% Cotton Woven Twill Skirt from the Philippines

Ruling Text

PD G88000 March 22, 2001 APP-6-2-62-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6204.52.2080 Mr. James J. Kelly Attorney in Fact Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, Pennsylvania 19153 Re: The Tariff Classification of a Girls’ 100% Cotton Woven Twill Skirt from the Philippines Dear Mr. Kelly: In your letter dated March 7, 2001, you requested a tariff classification ruling on behalf of Sugartown World Wide, 500 American Avenue, King of Prussia, Pennsylvania 19406. The sample submitted, Style 73984, is a Girls’ 100% Cotton Woven Twill Skirt. This garment features a zippered front opening with button and clasp closures at the flat waistband; full cotton lining; elastic at the back waistband; two side pockets; and an inverted front pleat. Strawberries are embroidered over the entire straight skirt. You state the skirt will be imported in Girls’ sizes 4-6X and 7-14. The sample will be returned to you. The applicable subheading for the Girls’ 100% Cotton Woven Twill Skirt will be 6204.52.2080, 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): Skirts and divided skirts: Of cotton: Other: Other: Girls’. The rate of duty is 8.4% The Girls’ Cotton Woven Twill Skirt falls within Textile Category Designation 342. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirements 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 maybe 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. If you have any questions regarding this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Charles P. Bartoldus Port Director Port of Baltimore