The tariff classification of a divided skirt for girls’ wear from Cambodia

NY J87729 July 31, 2003 CLA-2-62:RR:NC:TA:358 J87729 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Mary Bailey Sears, Roebuck and Co. D/7331MP, D5-255B-A Hoffman Estates, IL 60179 RE: The tariff classification of a divided skirt for girls’ wear from Cambodia Dear Ms. Bailey: In your letter dated July 24, 2003 you requested a classification ruling. Submitted style 5108, manufactured from denim fabric of 100% cotton, is a short garment, the skirt portion of which, characterized by a belt-looped waistband which buttons together above a zippered, fly-front opening, is superimposed around the underlying pair of shorts so as to completely obscure their leg separation. As you have requested, the sample garment is being returned. The applicable subheading for style 5108 will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…skirts and divided skirts, of cotton, other, blue denim, girls’. The duty rate will be 8.2 per cent ad valorem. The garment falls within textile category designation 342. Based upon international textile trade agreements products of Cambodia may be 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division