United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0860261 - NY 0860382 > NY 0860286

Previous Ruling Next Ruling

NY 860286

March 4, 1991

CLA-2-61:S:N:N3I:361 860286


TARIFF NO.: 6204.59.3010

Mr. Bruce D. Roberts
Miami International Forwarders
P.O. Box 523730
Miami, FL 33152-3730

RE: The tariff classification of a woman's knit pleated skirt assembled in the Dominican Republic.

Dear Mr. Roberts:

In your letter dated February 4, 1991, on behalf of Kellwood Apparel Group, you requested a tariff classification ruling.

The submitted sample style number 1366 is a woman's pleated skirt manufactured from a 50% polyester/50% rayon woven fabric. The skirt features a narrow waistband, a side zipper and button closure and sewn down pleats. The fabric is cut into patterns in the USA. The cutwork is sent along with the thread, zipper, button, and labels to the Dominican Republic where the components are assembled into a pleated skirt. From the information and samples presented, it is our opinion that the 25 operations performed abroad to create the pleated skirt are considered proper assembly operations or permissible incidental operations to the assembly process. Therefore the imported pleated women's skirt may be entered under subheading 9802.00.80, HTS US, with allowances in duty for the cost or value of the U.S. components incorporated therein upon compliance with the documentary requirements of 19 CFR 10.24. The information substantiating 9802.00.80 must be submitted at the time of entry.

You have indicated in your letter that the fabric is a blend of
50% polyester/50% rayon. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.

The applicable subheading for style 1366 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of artificial fibers, other. The rate of duty will be
17 percent ad valorem.

Style 1366 falls within textile category designation 642. Based upon international textile trade agreements, products of the Dominican Republic are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: