Base
I877342002-12-09New YorkClassification

The tariff classification of a woman’s woven skort from India.

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 2026-05-06 · Updates monthly

Summary

The tariff classification of a woman’s woven skort from India.

Ruling Text

NY I87734 December 9, 2002 CLA-2-62:RR:NC:WA:361 NY I87734 CATEGORY: Classification TARIFF NO.: 6204.52.2070 Ms. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s woven skort from India. Dear Ms. Makalou: In your letter dated November 11 2002, you requested a classification ruling. The submitted sample, a woman’s woven skort, will be imported under Style #54-87673 (missy), and Style #46-93549 (petite ). The garment is constructed from 100% cotton woven fabric and features a zippered closure at the front of the short pants, and an additional panel of fabric sewn into the right seam, that wraps in front, from right to left. The garment also has a tie closure at the left side, and a hemmed bottom. The additional panel obscures the leg separation of the shorts in front. We are returning your sample as you requested. The applicable subheading for the Skort, Styles 54-87673 and 46-93549, will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of cotton, other, other, women’s. The rate of duty will be 8.3% ad valorem. Effective January 1, 2003, the rate of duty will be 8.2% ad valorem. The Skort, Styles 54-87673 and 46-93549, falls within textile category designation 342. Based upon international textile trade agreements this category from Hong Kong is subject to quota restraints and the visa requirements. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division