The tariff classification of a Girls’ 100% Cotton Woven Denim Flap Front Skort from Oman

PD H80558 June 6, 2001 APP-6-2-62 -TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6204.52.2080 Ms. Graciela DeAlcon Classification Specialist International Merchandising Wal*Mart Stores, Inc. 702 Southwest Eighth Street Bentonville, AR 72716-8023 RE: The tariff classification of a Girls’ 100% Cotton Woven Denim Flap Front Skort from Oman Dear Ms. DeAlcon: In your letter dated May 4, 2001, you requested a tariff classification ruling. The sample you submitted, Vendor Stock Number MKG-122, is a 100% Cotton Woven Denim Skort. The skort features a front overlay flap sewn into the front waistband. The flap, is also securely stitched on the front of the garment. The overlay, decorated with embroidered flowers, conceals the short hemmed leg openings, which are not visible from the front of the skirt. The back of the garment has an encased elastic waistband. You state the skort will be imported in Girls’ size range 4-8. The sample will be returned to you as requested. The applicable subheading for the 100% Cotton Woven Denim Flap Skort 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 will be 8.4%. The Girls’ 100% Cotton Woven Denim Skort falls within textile category designation 342. Based upon international textile trade agreements, products of Oman are subject to 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.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, Charles P. Bartoldus Port Director Port of Baltimore