The tariff classification of girls’ skorts from India

NY K86422 June 1, 2004 CLA-2-62:RR:NC:TA:358 K86422 CATEGORY: Classification TARIFF NO.: 6204.52.2040 Kay Morrell Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of girls’ skorts from India Dear Ms. Morrell: In your letter dated May 26, 2004 you requested a classification ruling. Submitted style F44IC094G/F44IC094X is a skirt, manufactured from denim fabric of 98% cotton/2% spandex, that completely obscures the leg separation of the underlying jersey shorts that are sewn into the rolled waistband, manufactured from rib-knitted fabric of 95% cotton/5% spandex. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6204.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…divided skirts, of cotton, other, blue denim, girls’. The duty rate will be 8.2 percent ad valorem. The divided falls within textile category designation 342. Based upon international textile trade agreements products of India 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 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